R.R.Energy Pvt.Td, Raigarh(Cg) vs D.C.I.T. Central Cricle, Raipur on 18 January, 2018
The Hon'ble Jabalpur Bench of ITAT in ITO
vs Kanha Construction Co. Pvt. Ltd reported in (2014) 23 ITJ 355
held that in absence of finding by the A.O. that profit cannot be
deduced from the books of accounts maintained, rejection of books
was not justified.