https://www.taxtmi.com/caselaws?id=248605 The court dismissed the appeal, affirming the rejection of the books of account under Section 145(3) of the Income Tax Act. It found no merit in the appellant's arguments regarding misreading of law and evidence, failure to address all aspects, erroneous orders, allowance of wastage, ignorance of material evidence, and failure to refer to relevant pleadings and evidence. The court upheld the decisions of the Assessing Officer, CIT(A), and Tribunal, stating that the trading results did not accurately reflect the assessee's affairs due to inadequate record-keeping and manipulation. en-us Thu, 09 Jan 2014 00:00:00 +0530 Tue, 17 Jun 2014 23:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248605 The court dismissed the appeal, affirming the rejection of the books of account under Section 145(3) of the Income Tax Act. It found no merit in the appellant's arguments regarding misreading of law and evidence, failure to address all aspects, erroneous orders, allowance of wastage, ignorance of material evidence, and failure to refer to relevant pleadings and evidence. The court upheld the decisions of the Assessing Officer, CIT(A), and Tribunal, stating that the trading results did not accurately reflect the assessee's affairs due to inadequate record-keeping and manipulation. Case-Laws Income Tax Thu, 09 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248605