Liability on delivey challans not availability

mudit garg (business) (35 Points)

30 December 2012  

dear sir,

 

during a recent incoime tax scrutiny, income tax officer was shown ledger confirmation from our customers. however delivery acknowledgments for deliveries wer missing.

he is indicating that the amount of missing acknowledgements shall be addd back to income.

 

my query is , if he can do so despite producing ledger confirmations.