The ITAT bench of Delhi has held that the AO is not justified in taking drastic action

The ITAT bench of Delhi has held that the AO is not justified in taking drastic action

The ITAT bench of Delhi has held that the AO is not justified in taking drastic action of rejection of books of account which are audited and are without any qualification solely on the basis of general remarks that photocopy of the bills has been produced instead of original bills. No specific instance has been provided in the order to appreciate as to how such delinquency on the part of the assessee has resulted in unreliability of books per se. The tribunal set aside the action of CIT(A) and directed the AO to reinstate the assessee's position in this matter. (I.T.A No.1155/Del/2020)



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