2017 (1) TMI 265

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....ah ) Feeling aggrieved and dissatisfied with the impugned judgment and order dated 16th October 2015 passed by the Income Tax Appellate Tribunal, Kolkata [hereinafter referred to as, "the Tribunal"] in ITA No. 407/Kol/2011 A.Y 2006-07, the Revenue has preferred the present Tax Appeal with the following proposed question of law : [A] "Whether on the facts and in the circumstances of the ca....

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...., the details mentioned in Audit Report were not authentic ?" It is the case on behalf of the Revenue that since all the books of account and relevant material were destroyed in a fire which broke out in the assessee's premises on 18th May 2006, and therefore, it was not possible for the Auditors to prepare Audit Report, after examination of the books of account at a later date ie. 26th October....