Unaccounted job-work receipts disputed as quantum issue restored; concealment penalty remitted to follow the reassessment result.

Alleged unaccounted job-work receipts from processed fabrics required fresh examination on the basis of the assessee's working, so the quantum addition was restored to the Assessing Officer for reconsideration. The concealment penalty could not be sustained independently at that stage and was also remitted to follow the result of the quantum proceedings. The matters were therefore disposed of for statistical purposes.

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Issues: Whether the addition on account of alleged unaccounted job-work receipts from processed fabrics required fresh examination, and whether the penalty levied for concealment could survive independently of the quantum addition.

Outcome: The quantum matter was restored to the Assessing Officer for consideration of the assessee's working and the penalty matter was also sent back to follow the result of the quantum proceedings. The appeals were thus disposed of for statistical purposes.

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