https://www.taxtmi.com/caselaws?id=177734 The Tribunal upheld the rejection of the appellant's books of account under Section 145(3) of the I.T. Act, 1961, due to serious defects and lack of complete details. Additionally, the addition of Rs. 1,52,104/- to the trading results was sustained as the appellant failed to substantiate the genuineness of purchases, with the Tribunal finding the estimation by the Assessing Officer reasonable. The appeal was dismissed, affirming the rejection of books of account and the addition amount. en-us Wed, 10 Jul 2013 00:00:00 +0530 Sat, 04 Mar 2023 06:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177734 The Tribunal upheld the rejection of the appellant's books of account under Section 145(3) of the I.T. Act, 1961, due to serious defects and lack of complete details. Additionally, the addition of Rs. 1,52,104/- to the trading results was sustained as the appellant failed to substantiate the genuineness of purchases, with the Tribunal finding the estimation by the Assessing Officer reasonable. The appeal was dismissed, affirming the rejection of books of account and the addition amount. Case-Laws Income Tax Wed, 10 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177734