https://www.taxtmi.com/caselaws?id=65155 The appellate tribunal upheld the CIT (A)'s decision, concluding that the account books and sales were not entirely verifiable. The tribunal dismissed the appeals of both the assessee and the Revenue, finding no merit in their arguments. Additionally, the tribunal disregarded new evidence submitted by the assessee post the CIT (A) decision due to the absence of an application under Rule 29 of the IT Tribunal Rules. Consequently, both appeals were rejected. en-us Tue, 12 Aug 1986 00:00:00 +0530 Sat, 12 Feb 2011 15:43:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65155 The appellate tribunal upheld the CIT (A)'s decision, concluding that the account books and sales were not entirely verifiable. The tribunal dismissed the appeals of both the assessee and the Revenue, finding no merit in their arguments. Additionally, the tribunal disregarded new evidence submitted by the assessee post the CIT (A) decision due to the absence of an application under Rule 29 of the IT Tribunal Rules. Consequently, both appeals were rejected. Case-Laws Income Tax Tue, 12 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65155