KRISHNA BABBAR Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS appeal is directed against the order dt. 10th Sept., 2001 passed by the Tribunal.

(2.) BRIEF facts necessary to dispose of the appeal are recapitulated as under : In this case admittedly the books of accounts of the impugned assessments were not complete till the date of search, i.e., 1st Aug., 1988. The AO has invoked S. 145(2) of the Act. The action of the AO was upheld by the Tribunal.