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Rajmoti Industries Vs ACIT (ITAT Rajkot)

ITAT RajkotIncome TaxSection 145(3) (Rejection of Books)AY 2018-19Faisla: Assessee ke favour mein

Case ke facts

Rajmoti Industries ka business tha. Department ne Rs. 9.35 crore ka GP addition kar diya bina books ko reject kiye, jabki scrutiny limited purpose ki thi.

Mudda (Issue)

Kya gross profit addition valid hai jab books reject nahi ki aur scrutiny limited thi?

Faisla (Held)

Tribunal ne yeh addition hata diya. Bola ki bina books reject kiye aap addition nahi kar sakte. Aur Limited Scrutiny ko extend karne ka process follow nahi hua tha.

Practical takeaway

Agar aap par GP addition ho aur books reject nahi hue ho, to aap tribunal mein ye point utha sakte ho. Scrutiny scope check karna zaroori hai.

Original report: taxguru.in

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Income tax notice ka jawab

Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-09-16.

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