2019 (9) TMI 355

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.... by Ms.K.G.Usharani, SC For the Respondent : Mr.Venkata Narayanan for M/s.Subbaraya Aiyer Padmanabhan COMMON JUDGMENT T.S.SIVAGNANAM, J. We have heard Mr.T.R.Senthilkumar, learned Senior Standing Counsel assisted by Ms.K.G.Usharani, learned Standing Counsel appearing for the appellant - Revenue and Mr.Venkata Narayanan, learned counsel appearing for the respondent - assessee. 2. The....

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....tained in the tally accounting package ? ii. Whether, on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal was right in holding that when the assessee was found to have been maintaining two sets of accounts, he could disown one set of accounts without any obligation to explain the discrepancies within the two sets of accounts and thereby holding that no pen....