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CIT(A) Supports Assessee, Rejects AO's Best Judgment Assessment Due to No Rule 46A Violation in Tax Audit Case.
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....Rejection of books of accounts - best judgement assessment - only objection raised by the AO is non-filing of the tax audit report - CIT- A deleting the addition - Assessee stated that it has produced books of account along with vouchers and when the AO has not considered the books of account and vouchers but rejected the books of account of the assessee the same were produced before the ld. CIT(A) and therefore, there is no violation of Rule 46A of the Income Tax Rules. - Order of CIT(A) sustained - AT....