2002 (12) TMI 202

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....he assessee arise out of the order of CIT(A), Shimla, dt. 14th May, 1996, for the asst. yr. 1990-91. 2. The brief facts of the case are that the assessee filed his return of income declaring income at Rs. 25,620 on 22nd Nov., 1991. The assessee maintained regular books of account which were duly produced before the AO. These books of accounts of the assessee like cash book, ledger which were pr....

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....d a sum of Rs. 50,860. Revenue as well as the assessee being aggrieved by the order of CIT(A), have come in appeal before us. 2.2. We have heard the rival submissions and perused the material on record, we have also gone through the order of the AO as well as of the CIT(A). We find that the AO has given clear findings in his assessment order at para-2 that the assessee has produced books of acc....