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![Assessing Officer Can’t make Addition on Estimate Basis: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/02/Assessing-Officer-Taxscan-1.jpg "Assessing Officer Can’t make Addition on Estimate Basis: ITAT [Read Order]")
Assessing Officer Can’t make Addition on Estimate Basis: ITAT [Read Order]
In Arup Kumar Hazra vs. ITO, the Kolkata Bench of the Income Tax Appellate Tribunal (ITAT) held that when the books of accounts are not rejected,...