2012 (7) TMI 992

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....s an appeal by assessee against the order of the ld.CIT(A), Jodhpur dated 12-05-2010 for the assessment year 2005-06. 2.1 Various grounds have been taken by the assessee in his appeal. Ground No 2 is against upholding the action of the AO taken u/s 142A of the Act. 2.2 In this case, the proceedings u/s 147/148 were taken. Before completion of the assessment, the AO referred the matter to the....

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....High Court in the case of CIT vs Pratap Singh Amro Singh 200 ITR 788 (Raj.) and in the case of CIT vs Hotel Joshi,242 ITR 478(Raj.) as the ld.CIT(A) has followed the decision of Hon'ble Uttranchal High Court in the case of CIT vs Bhawani Shankar Vyas, 311 ITR 9 UTT. It was further submitted that in fact no books of account were rejected before referring the matter to the DVO u/s 142A of the Ac....

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....ssessee inasmuch as the Tribunal came to the conclusion that the assessing authority could not have referred the matter to the DVO without the books of account being rejected. In the present case, a categorical finding is recorded by the Tribunal that the books were never rejected. This aspect has not been considered by the Hon'ble High Court. In the circumstances, the reliance placed on the r....