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[Cites 0, Cited by 0] [Section 27(5)] [Section 27] [Entire Act]

State of Madhya Pradesh - Subsection

Section 27(5)(d) in The M.P. Vanijyik Kar Adhiniyam, 1994

(d)has not maintained any accounts or the accounts maintained by him are not in accordance with the provisions of sub-section (1) of Section 42 or has not regularly employed any method of accounting or if the method employed is such that in the opinion of the Commissioner assessment cannot properly be made on the basis thereof,