https://www.taxtmi.com/caselaws?id=56247 ITAT Ahmedabad-C partly allowed the assessee's appeal. On the issue of alleged unaccounted sales, the ITAT held that mere decline in gross and net profit rates and general observations on defects in books, without identification of specific inaccuracies, did not justify rejection of books under s.145(3) or addition of unaccounted job receipts of Rs. 41,27,541. As the books were duly audited and no concrete defects were demonstrated, the addition was deleted. Regarding disallowance of telephone and car expenses, the ITAT held that, having expressly agreed to such disallowance before the AO and having shown no valid cause to resile from that position, the assessee could not reopen the issue; the AO's disallowance was therefore sustained. en-us Thu, 05 Jul 2001 00:00:00 +0530 Wed, 10 Dec 2025 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56247 ITAT Ahmedabad-C partly allowed the assessee's appeal. On the issue of alleged unaccounted sales, the ITAT held that mere decline in gross and net profit rates and general observations on defects in books, without identification of specific inaccuracies, did not justify rejection of books under s.145(3) or addition of unaccounted job receipts of Rs. 41,27,541. As the books were duly audited and no concrete defects were demonstrated, the addition was deleted. Regarding disallowance of telephone and car expenses, the ITAT held that, having expressly agreed to such disallowance before the AO and having shown no valid cause to resile from that position, the assessee could not reopen the issue; the AO's disallowance was therefore sustained. Case-Laws Income Tax Thu, 05 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56247