Shri Hitesh S. Mehta Versus The ACIT, Central Circle-23, Mumbai - Income Tax - ITAT MUMBAI - Tri - Rejection of books of accounts - Held that - Books of accounts were not produced before the AO during the course of the assessment proceedings but were furnished for the first time before the Ld. CIT(A) - It was not possible for the assessee to complete assessee s books of account in response to summons issued u/s. 131(1) of the Act - the assessee was prevented by reasonable cause for not complying................................... Income Tax - Case Laws
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