https://www.taxtmi.com/caselaws?id=463710 ITAT Chandigarh upheld CIT(A)'s deletion of additions where AO rejected the books under s.145(3) based on speculative assumptions about unrecorded surgeries and referrals for lab tests. The Tribunal found no material disproving the assessee's records, no specific defects identified in bookkeeping, and no para-wise rebuttal by the Revenue before CIT(A). As the additions rested on conjecture rather than evidence, rejection of accounts was unjustified and the Revenue's appeal was dismissed. en-us Fri, 30 Jan 2015 00:00:00 +0530 Fri, 12 Sep 2025 19:00:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463710 ITAT Chandigarh upheld CIT(A)'s deletion of additions where AO rejected the books under s.145(3) based on speculative assumptions about unrecorded surgeries and referrals for lab tests. The Tribunal found no material disproving the assessee's records, no specific defects identified in bookkeeping, and no para-wise rebuttal by the Revenue before CIT(A). As the additions rested on conjecture rather than evidence, rejection of accounts was unjustified and the Revenue's appeal was dismissed. Case-Laws Income Tax Fri, 30 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463710