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of <h1>ITAT Jabalpur rules in favor of assessee, deletes Gross Profit addition by ITO for AY 1976-77</h1> <h3>ARJUN SEWING MACHINE CO. Versus INCOME TAX OFFICER.</h3> ARJUN SEWING MACHINE CO. Versus INCOME TAX OFFICER. - TTJ 014, 005, The assessee appealed against the AAC's order for the assessment year 1976-77, challenging the addition made by the ITO to the trading result. The ITAT Jabalpur found merit in the assessee's contentions, stating that the books were correct and complete, and there was no justification for the addition based on a comparison with a previous year. The ITAT allowed the appeal and deleted the Gross Profit addition.
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