I.T.AS. NOS.5048/LB, 6173/LB TO 6176/LB OF 2004 AND 2045/LB OF 2005, DECIDED ON 12TH FEBRUARY, 2007. versus I.T.AS. NOS.5048/LB, 6173/LB TO 6176/LB OF 2004 AND 2045/LB OF 2005, DECIDED ON 12TH FEBRUARY, 2007.
Section 62 Assessment of the production of accounts, evidence, etc., was a limited company about which books of accounts were being kept in the stock exchange and they were presented to the Assessing Officer who examined them and the stock. This declaration was validated using the phrase ' After considering the facts, circumstances, and especially the history of the case, it was held that there was no justification for dismissing the accounts, the order of the first appellate authority was vacated and it was directed to accept the declared commercial results.
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