No additions if assessee's failure to produce books of account was due to circumstances beyond its control

INCOME TAX: Where on account of dispute between directors of assessee-company, business was stopped for some time and, therefore, bank took possession of business unit and, as a result, assessee could not produce its books of account, in such circumstances, Assessing Officer was not justified in making addition to assessee's income by tinkering with its gross profit rate

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