[aaykarbhavan] Case rightly remanded to CIT(A) after rejection of assessee's books to verify accuracy of GP rate disclosed by it

 

Case rightly remanded to CIT(A) after rejection of assessee's books to verify accuracy of GP rate disclosed by it

April 2, 2014[2014] 43 taxmann.com 17 (Jaipur - Trib.) (TM)

IT: Where assessee's books of account were rejected due to various discrepancies, in such a case matter was required to be set aside to file of Commissioner (Appeals) so that after rejection of books of account, he could examine assessee's contention with regard to reasonableness of gross profit disclosed in year under consideration

Regards

Prarthana Jalan

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