https://www.taxtmi.com/caselaws?id=421600 The Tribunal condoned the delay in filing the appeal due to sufficient cause, emphasizing the importance of justice. The rejection of the books of accounts by the Assessing Officer was upheld, resulting in the determination of total income at 8% of gross receipts. The appellant's non-appearance before the Commissioner of Income Tax(Appeals) led to the dismissal of the appeal. The Tribunal ordered the file to be restored for further inspection and verification of the books of accounts to ensure a fair assessment. The appeal was allowed for statistical purposes, stressing the necessity of thorough verification in such cases. en-us Fri, 08 Apr 2022 00:00:00 +0530 Thu, 28 Apr 2022 08:13:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421600 The Tribunal condoned the delay in filing the appeal due to sufficient cause, emphasizing the importance of justice. The rejection of the books of accounts by the Assessing Officer was upheld, resulting in the determination of total income at 8% of gross receipts. The appellant's non-appearance before the Commissioner of Income Tax(Appeals) led to the dismissal of the appeal. The Tribunal ordered the file to be restored for further inspection and verification of the books of accounts to ensure a fair assessment. The appeal was allowed for statistical purposes, stressing the necessity of thorough verification in such cases. Case-Laws Income Tax Fri, 08 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421600