Commissioner Of Income Tax vs Rajiv Gupta on 31 July, 2019

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1. These two appeals are by the Revenue and are directed against the

ITA 828/2005 & 833/2005 Page 1 of 8
common order dated 27th January, 2005 passed by the Income Tax Appellate
Tribunal in ITA Nos. 3919/Del/2001 and 3920/Del/2001 for the Assessment
Year (AY) 1998-99.

2. In ITA No. 828/2005 while admitting the appeal on 21 st September, 2005
the following question of law was framed for consideration:
“Whether the ITAT was correct in law in confirming the order
passed by the CIT (Appeals) holding that the provisions of
Section 145(3) were not applicable completely ignoring the fact
that the Assessing Officer has rejected the account books of the
assessee?”

Source: Indian Kanoon