https://www.taxtmi.com/caselaws?id=789968 Rejection of books of account based mainly on non-response to section 133(6) notices and partial non-production of invoices was found unsustainable where the assessee had produced books, invoices, vouchers, e-way bills and transport documents, and no specific defect in the records was identified. The decision held that books cannot be rejected without pointing to a concrete deficiency in the accounts, and an 8% profit estimate on turnover was therefore unjustified. The estimated addition was deleted. en-us Wed, 15 Apr 2026 00:00:00 +0530 Fri, 17 Apr 2026 08:21:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789968 Rejection of books of account based mainly on non-response to section 133(6) notices and partial non-production of invoices was found unsustainable where the assessee had produced books, invoices, vouchers, e-way bills and transport documents, and no specific defect in the records was identified. The decision held that books cannot be rejected without pointing to a concrete deficiency in the accounts, and an 8% profit estimate on turnover was therefore unjustified. The estimated addition was deleted. Case-Laws Income Tax Wed, 15 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789968