2011 (1) TMI 118

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....padhyay,S.Chopra   Respondent Counsel :- Manish Goyal   The present appeal has been filed against the judgment and order dated 11th May, 2000 passed by the Income Tax Appellate Tribunal, Agra Bench at Agra in I.T.A. No. 784/Del/1991 connected with I.T.A. No. 902/Del/1991, whereby the Tribunal has partly allowed the appeal filed by the assessee and dismissed that of the Revenue. &nb....

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....following question of law has been sought to be raised:   "Whether on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal is justified in law in deleting the addition of Rs.20,04,112/- made to the trading results holding that where books of account have been rejected, it was not mandatory to make any trading addition."   Heard Shri A.N. Mahajan, learne....