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<h1>Appellant's appeal allowed for statistical purposes, remanded for reassessment of alleged inflated labour charges.</h1> The appellant challenged the addition of alleged inflated labour charges by the Assessing Officer (A.O.), which was upheld by the Commissioner of Income ... - Issues involved: Challenge to the order of Ld. CIT (A) for A.Y. 2002-03 regarding addition of alleged inflated labour charges.Summary:1. The appellant challenged the order of Ld. CIT (A) confirming the addition of ` 1,57,569/- for alleged inflated labour charges. The A.O. observed discrepancies during search proceedings and statements made by individuals involved in inflating expenses. 2. The A.O. disallowed labour charges claimed beyond ` 1.50 per meter, allowing only ` 3.00 per meter and adding the difference of ` 1,57,569/-. This addition was upheld by Ld. CIT (A). The appellant sought restoration of the issue to the A.O. based on a similar case involving Mr. Alpesh B. Gada.3. The Tribunal, in a related case of Alpesh B. Gada, directed the issue of inflated labour charges to be reconsidered by the A.O. based on evidence and inflation factors. Following this precedent, the current case was also remanded to the A.O. for fresh adjudication on the correctness of the claimed labour charges.4. Consequently, the appellant's appeal was allowed for statistical purposes, and the issue of alleged inflated labour charges was sent back to the A.O. for reevaluation.