2002 (2) TMI 332

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....f convenience. 2. These appeals by Revenue have been filed for asst. yrs. 1982-83, 1983-84, 1984-85 and 1986-87 respectively and are directed against the common order of CIT(A), Jodhpur, dt. 28th Feb., 1992. 3. We have heard the arguments of both the sides and also perused the records. 4. The Revenue has raised the sole common ground disputing the cancellation of assessment (reassessment)....

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....ative has raised the same arguments. He has supported the AO's order for all the above four assessment years. 6. As against the above the learned authorised representative of assessee has relied on the orders of learned CIT(A). He has contended that the additions in professional receipts have been made without any basis whatever. He has contended that there was no evidence/material on record fo....

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.... various decisions of Tribunal, Jodhpur. 7. We have considered the rival contentions as also relevant material on record. From the perusal of record it is revealed that the AO has made the addition in professional receipts observing that the assessee has not maintained any accounts of his professional receipts and of household expenses and so he made addition in professional receipts on estimat....