https://www.taxtmi.com/caselaws?id=440456 The Commissioner of Income Tax (Appeals) upheld the appellant's position in a case involving the rejection of books of account by the Assessing Officer and the computation of total income from construction activities. The CIT(A) dismissed the additions made by the AO, emphasizing that the AO's actions were factually and legally incorrect as they pertained to a different assessment year. The Tribunal supported the CIT(A)'s decision, noting that the Departmental Valuation Officer's report justifying the deletion of the AO's additions. en-us Mon, 08 May 2023 00:00:00 +0530 Wed, 19 Jul 2023 09:01:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440456 The Commissioner of Income Tax (Appeals) upheld the appellant's position in a case involving the rejection of books of account by the Assessing Officer and the computation of total income from construction activities. The CIT(A) dismissed the additions made by the AO, emphasizing that the AO's actions were factually and legally incorrect as they pertained to a different assessment year. The Tribunal supported the CIT(A)'s decision, noting that the Departmental Valuation Officer's report justifying the deletion of the AO's additions. Case-Laws Income Tax Mon, 08 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440456