HC slams revenue for making addition for unexplained credit even after rejection of assessee’s books

Where books of account are rejected in their entirety, Assessing Officer cannot rely upon any entry in those books of account for making an addition to assessee's taxable income under section 68

Refer:[2014] 42 taxmann.com 349 (Punjab & Haryana)
HIGH COURT OF PUNJAB AND HARYANA
Commissioner of Income-tax, Patiala
v.
Dulla Ram, Labour Contractor, Kotkapura