https://www.taxtmi.com/caselaws?id=56836 The appeal was filed against the CIT(A)'s order enhancing income by Rs. 2 lacs due to discrepancies in book results. The Assessing Officer rejected the book results under the proviso to section 145(1) but the CIT(A) partially accepted contentions, reducing the addition to Rs. 2 lacs. Despite upholding the proviso to section 145(1) regarding correlation issues, the addition was deemed unjustified and deleted as proper books were maintained under Rule 6F. The assessment order was considered timely, emphasizing the importance of maintaining accurate books of account for income computation, resulting in partial allowance of the appeal. en-us Thu, 29 Feb 1996 00:00:00 +0530 Mon, 06 Dec 2010 18:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56836 The appeal was filed against the CIT(A)'s order enhancing income by Rs. 2 lacs due to discrepancies in book results. The Assessing Officer rejected the book results under the proviso to section 145(1) but the CIT(A) partially accepted contentions, reducing the addition to Rs. 2 lacs. Despite upholding the proviso to section 145(1) regarding correlation issues, the addition was deemed unjustified and deleted as proper books were maintained under Rule 6F. The assessment order was considered timely, emphasizing the importance of maintaining accurate books of account for income computation, resulting in partial allowance of the appeal. Case-Laws Income Tax Thu, 29 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56836