https://www.taxtmi.com/caselaws?id=71430 The judgment affirmed the rejection of the assessee's books under section 145(2) of the Income Tax Act due to doubts about correctness and completeness. The Commissioner's order specifying additions to be made was deemed too specific, and the judgment modified it to allow the assessee an opportunity to justify the claimed shortage before the ITO. The ITO was directed to consider evidence presented by the assessee and allow a reasonable shortage. The appeals were partly allowed, emphasizing the need for a proper enquiry and consideration of evidence before making additions. en-us Wed, 16 Jan 1991 00:00:00 +0530 Sat, 23 Apr 2011 13:39:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71430 The judgment affirmed the rejection of the assessee's books under section 145(2) of the Income Tax Act due to doubts about correctness and completeness. The Commissioner's order specifying additions to be made was deemed too specific, and the judgment modified it to allow the assessee an opportunity to justify the claimed shortage before the ITO. The ITO was directed to consider evidence presented by the assessee and allow a reasonable shortage. The appeals were partly allowed, emphasizing the need for a proper enquiry and consideration of evidence before making additions. Case-Laws Income Tax Wed, 16 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71430