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Kaushik Medhi Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Guwahati

Reported in : (2005)93TTJ(Gau.)1

..... keeping in view that the assessee has not challenged the finding of the cit(a) that the assessee has failed to fulfil both the conditions as required under section 44aa and section 44ab of the act, it can be said that the assessee has produced the books of account either before the ao or before the cit(a)? 2. whether, on the facts ..... keeping in view that the assessee has not challenged the finding of the cit(a) that the assessee has failed to fulfil both the conditions as required under section 44aa and section 44ab of the act, it can be said that the assessee has produced the books of account either before the ao or before the cit(a)? 2. whether, on the facts ..... it be said that the assessee has not challenged the finding of the cit(a) that the assessee has failed to fulfil both the conditions as required under section 44aa and section 44ab of the act? 8. whether, on the facts and circumstances of the case, keeping in view the ground no. 4 raised before the cit(a) and ground no. 2 raised .....