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I.T. AS. NOS. 3964/LB, 3965/LB, 4821/LB AND 4822/LB OF 2002, DECIDED ON 6TH SEPTEMBER, 2006. versus I.T. AS. NOS. 3964/LB, 3965/LB, 4821/LB AND 4822/LB OF 2002, DECIDED ON 6TH SEPTEMBER, 2006.

Section 62 Evaluation, Evidence, etc. of preparation of accounts. Disapproval of accounts without identifying defects Valid confessions, account books were retained, submitted to the taxation officer and examined but without indication of any defects in the books of account rejected by the taxation officer. There is no justification for dismissing accounts after checking the books and without identifying any specific defects in the accounts where the Assessing Officer presents the books of the account as evidence in support of the withdrawal, before agreeing with such accounts. Have to give notice. Will provide an opportunity for the estimator of the defects in the accounts and an opportunity to explain their view of such defects and thus, based on the calculation of the total revenue of the Assisi in the diagnostic order Record the description of. The orders were bound to be canceled, as the requirements of the law were not met. The First Appellate Authority's order was vacated and the taxation officer was instructed to accept the declared version of the Assessment. tax advocates from Turbat lawyer