2016 (7) TMI 1086

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.... Mrs. Sukla Das Chandra, Adv ORDER The Court : The subject matter of challenge in the appeal is a judgment and order dated 2nd February, 2011 passed by the Income Tax Appellate Tribunal, "A" Bench, Kolkata in IT[SS] A No. 04/(Kol)/2007 for the block period from 1991-92 to 2001-02 by which the learned Tribunal dismissed an appeal preferred by the assessee. The aggrieved assessee has come u....

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.... that the returns for the assessment year 2001-02 was not due on the date of search. On the date of search certain documents were seized. The Assessing Officer had made the assessment on the basis of the documents seized, but the books of account prepared by the assessee on the basis of those documents were rejected. There was also a survey at both the shops of the assessee and at such survey some....

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....itely made after the search operations. Since the books of account produced at the time of the assessment proceedings are not supported by any bills / vouchers / memos they cannot be relied upon and therefore I reject the books u/s. 145 of the Income-tax Act, 1961." The rejection of the books on the basis of the aforesaid admission of the assessee himself was an order which was wholly backed by....