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INCOME-TAX APPEAL NO.104/KB OF 1984-85, DECIDED ON 20TH SEPTEMBER, 1990. versus INCOME-TAX APPEAL NO.104/KB OF 1984-85, DECIDED ON 20TH SEPTEMBER, 1990.

Section 13 (1) (a) The absence or absence of defects in the books of uncertain information accounts is the unrelated factor in the case where the assessing officer has definite business information on the external books of accounts. (1) (A) When the Assigning Officer finds that the books of accounts are incorrect because he has the evidence, he does not need to look for defects that justify his rejection. Where the Assigning Officer had evidence of a certain quantity of goods to be admitted to the goods, it is not required. Check the stock register under the conditions top advocates from Kachhi/Bolan lawyer