https://www.taxtmi.com/caselaws?id=350485 The High Court remanded the case back to the Tribunal for a detailed examination of the material and evidence on record regarding the rejection of books of accounts under Section 145(3) of the Income Tax Act. The High Court also directed a fresh decision on the consideration of the revised chart submitted by the assessee, the validity of additions made by the Assessing Officer, and the proper maintenance and verification of excise and stock records. The Tribunal remitted the case back to the Assessing Officer for re-adjudication based on excise and stock records, allowing appeals by both the assessee and the Revenue for statistical purposes. en-us Wed, 15 Mar 2017 00:00:00 +0530 Mon, 06 Nov 2017 22:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350485 The High Court remanded the case back to the Tribunal for a detailed examination of the material and evidence on record regarding the rejection of books of accounts under Section 145(3) of the Income Tax Act. The High Court also directed a fresh decision on the consideration of the revised chart submitted by the assessee, the validity of additions made by the Assessing Officer, and the proper maintenance and verification of excise and stock records. The Tribunal remitted the case back to the Assessing Officer for re-adjudication based on excise and stock records, allowing appeals by both the assessee and the Revenue for statistical purposes. Case-Laws Income Tax Wed, 15 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350485