https://www.taxtmi.com/caselaws?id=58151 The Tribunal upheld the Appellate Assistant Commissioner's decision, allowing the individual to make up accounts relating to salary income up to 30th November each year, based on Section 3(1) of the IT Act. The Department's appeal was dismissed as the Tribunal found that the previous year for an assessee with only salary income should be the financial year, in line with relevant court decisions. The Tribunal distinguished the case from previous rulings and relied on a decision by the Andhra Pradesh High Court, ultimately affirming the AAC's order for both assessment years. en-us Tue, 15 Mar 1983 00:00:00 +0530 Sun, 06 Feb 2011 03:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58151 The Tribunal upheld the Appellate Assistant Commissioner's decision, allowing the individual to make up accounts relating to salary income up to 30th November each year, based on Section 3(1) of the IT Act. The Department's appeal was dismissed as the Tribunal found that the previous year for an assessee with only salary income should be the financial year, in line with relevant court decisions. The Tribunal distinguished the case from previous rulings and relied on a decision by the Andhra Pradesh High Court, ultimately affirming the AAC's order for both assessment years. Case-Laws Income Tax Tue, 15 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58151