1980 (9) TMI 125

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....p;                                             The assessee in appeal is M/s Mahavir Kirana Store, Rawatbhata. The year of assessment involved is 1976-77 for which the previous ....

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....the assessee. 3. From the grounds of appeal before the AAC filed before me, I find that appeal was a composite appeal, inasmuch as, by the said appeal the assessee not only challenged the status of the assessee taken as URF but also the addition of Rs. 1,372 made to the gross profit of the business carried on by the assessee-firm returned by the assessee at Rs. 21,172. The AAC in his wisdom tre....

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....ing the decision of the Bombay High Court in the case of CIT vs. Hansa Agencies (1979) 120 ITR 147 (Bom), I have held that a composite appeal, on the facts and circumstances of the case involved in the present case was competent. This view of mine also finds support from another decision reported as CIT vs. Rupa Traders ITR No. 149 of 1975 decided by the Calcutta High Court on 8th Jan., 1979 repor....