https://www.taxtmi.com/caselaws?id=367591 The appeal under Section 260A of the Income Tax Act was dismissed by the Tribunal. The Tribunal upheld the rejection of the appellant's books of account under Section 145(3) due to unverifiable vouchers and expenses. The decision emphasized the importance of factual findings in best judgment assessments and the limited scope for challenging such assessments. The Tribunal found no substantial question of law to warrant interference, affirming the Assessing Officer's conclusion as inevitable. en-us Tue, 18 Sep 2018 00:00:00 +0530 Sat, 22 Sep 2018 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367591 The appeal under Section 260A of the Income Tax Act was dismissed by the Tribunal. The Tribunal upheld the rejection of the appellant's books of account under Section 145(3) due to unverifiable vouchers and expenses. The decision emphasized the importance of factual findings in best judgment assessments and the limited scope for challenging such assessments. The Tribunal found no substantial question of law to warrant interference, affirming the Assessing Officer's conclusion as inevitable. Case-Laws Income Tax Tue, 18 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367591