https://www.taxtmi.com/caselaws?id=9422 The High Court affirmed the Tribunal's decision, holding that when proper books of account and documents are maintained under rule 6F of the Income-tax Rules, the proviso to section 145(1) of the Income-tax Act, 1961, cannot be invoked. The court emphasized that the Assessing Officer cannot demand additional books beyond those prescribed under rule 6F and that objections should focus on the correctness or completeness of the prescribed books. The court ruled in favor of the assessee, concluding that the income can be accurately deduced from the maintained records. en-us Tue, 09 Aug 2005 00:00:00 +0530 Mon, 22 Jun 2009 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9422 The High Court affirmed the Tribunal's decision, holding that when proper books of account and documents are maintained under rule 6F of the Income-tax Rules, the proviso to section 145(1) of the Income-tax Act, 1961, cannot be invoked. The court emphasized that the Assessing Officer cannot demand additional books beyond those prescribed under rule 6F and that objections should focus on the correctness or completeness of the prescribed books. The court ruled in favor of the assessee, concluding that the income can be accurately deduced from the maintained records. Case-Laws Income Tax Tue, 09 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9422