2010 (9) TMI 93

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on 260-A of the Income Tax Act, 1961 relating to assessment year 1983-84 it is alleged that procedure of Section 145 was required to be followed in making best judgment assessment and thus the addition of Rs.1 lac to the gross turn over of the 'bidi' manufactured out of 'tendu' leaves was not justified. The appellant has pleaded that the following questions of law may be decided in this appeal:-....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....than what the assessee had shown, are perverse and without any evidence on record and based on conjectures and surmises and are contrary to its own findings recorded in Para 9 of the impugned order and hence not legal and valid and sustainable in law?" We have gone through the assessment, appellate orders and the judgment of the ITAT. The original assessment order dated 27.3.1986 on the income t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....und to be uniform. The assessee had shown the major consumption in the relevant year and thus the consumption was disallowed and income of Rs.4,74,138.33 was added to the income of the assessee. The CIT (A) allowed the appeal in part. In para 9 the CIT (A) stated as follows:- "9. The consumption of Biri leaves depends on quality and size of the leaves and wastage in handing. When the leaves are ....