2001 (7) TMI 107

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....-The Revenue has filed this appeal under section 260A of the Income-tax Act, 1961, with the prayer that this court may frame the following question and accept the appeal : "Whether the Income-tax Appellate Tribunal was justified in law in holding that the failure to get the accounts audited was on account of departmental failure to provide photocopies to the assessee despite the documentary evi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cern". These book s were "still lying with the Department". It has been further found that the assessee had requested the Income-tax Officer to supply photostat copies. These were not furnished. The documents were ultimately supp lied to the assessee on February 22, 1990. Thereafter, he had got the accounts audited and filed the return. In view of these facts, the Tribunal came to the conclusion t....