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Section 124(3)(a)2 Section 124(2)2 Section 250(1)2

INCOME TAX OFFICER, WARD - 2 (1),, VARANASI vs. PROMINENT DATAMATICS MARKETING PVT. LTD., , VARANASI

ITA 135/VNS/2020[2017-2018]Status: DisposedITAT Varanasi05 Jan 2026AY 2017-2018

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 124(1)(a)Section 124(2)Section 124(3)(a)Section 250(1)Section 255(4)Section 69A

438 held the rejection of books of accounts justified under Section 145 and the Best Judgment assessment under Section 144 where the assessee had not produced relevant records relating to its day to day manufacture of 'bidis' Including the quantity of bidis manufactured daily, the figures of bidi leaves consumed per day in each factory and the records relating