2013 (4) TMI 898

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....m Agrawal ORDER The present appeal has been filed against the order dated 6th February, 2009 passed by the Income Tax Appellate Tribunal, Agra Bench, Agra, in I.T.A. No.64/Agr/2008 for the Assessment Year 2004-05. The assessee is a private limited company registered under the Companies Act. It filed its return of income on 27th October, 2004. The returned income was not accepted by the As....

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....- made by the A.O. Under the various head as mentioned in the assessment order after rejecting the books of account of the assessee? 3. Whether on the facts and in the circumstances of the case, the Tribunal is justified in law in coming to the conclusion that since no material defects has been pointed out by the A.O., therefore, provision of Section 145(3) cannot be invoked, especially w....

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....d that even account books are rejected the past history of the assesee is the best guide and even if past history of the assessee is adopted, it cannot be said that the assessee had suppressed the income. The findings recorded by the Tribunal are essentially the findings of fact and are based on relevant material on record. Learned counsel for the appellant could not point out any perversity there....