https://www.taxtmi.com/caselaws?id=237627 The High Court upheld the Tribunal's decision, ruling in favor of the assessee on both issues. The Court emphasized the importance of proper assessment procedures, including the rejection of books of account before making additions, and reiterated the Tribunal's authority as the final fact-finding body in such matters. en-us Mon, 30 Sep 2013 00:00:00 +0530 Fri, 25 Mar 2016 15:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237627 The High Court upheld the Tribunal's decision, ruling in favor of the assessee on both issues. The Court emphasized the importance of proper assessment procedures, including the rejection of books of account before making additions, and reiterated the Tribunal's authority as the final fact-finding body in such matters. Case-Laws Income Tax Mon, 30 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237627