2011 (7) TMI 716

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....d:- 20-7-2011<br>4937 of 2010 - -<br>Income Tax<br>DEVADHAR J. P., SAYED A. A. JJ. JUDGMENT &nbsp; 1. In the present case, the Income-tax Appellate Tribunal has confirmed the order of the Commis....

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....ount. Once the accounts including the profit and loss account are certified by the authorities under the Companies Act it is not open to the Assessing Officer to contend that the profit and loss accou....