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I.T.AS. NOS.859/KB OF 2000-01, 1592/KB, 1652/KB AND 1778/KB OF 2002, DECIDED ON 2ND NOVEMBER, 2002. versus I.T.AS. NOS.859/KB OF 2000-01, 1592/KB, 1652/KB AND 1778/KB OF 2002, DECIDED ON 2ND NOVEMBER, 2002.


Articles 62 and 32 Calculation of accounts on production, evidence etc. Account procedure Account Resetta Principles Applied History Re-review / reopen past history Strictly applicable to fulfill the provisions of the relevant provisions under tax rules. And if pressing income floats on the record level so clear and floating that the job system and system was the same as previous years and it had a history of accepting the announced business results, And after the diagnosis, the previous diagnosis was finalized under the general diagnosis. After shedding light on the facts of the case in the books of the books and the court mind, the principles of Race Judita will come into force when a new different accounting methodology was implemented and the real profit could not be relied upon. There was strong evidence of revenue / account pressed by the department. The Assessing Officer could not seek refuge behind Prairie on the basis that race jusstata's position to reject books of reset accounts for determining high profits and income that past history could not be accepted was a rule of the judiciary. The Associating Officer could not depart from past history. Because the predecessor did not agree with the finding of the first officer, the tax authorities should take notice of the conditions under which the judgment did not apply to the Judasista rule before making such statements and giving such results. Gone \ r \ n

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