2011 (3) TMI 425

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....Awasthi,G Krishna,R.K. Upadhaya,S.Chopra   Challenging the order dated 30.4.2002 passed by the Income Tax Appellate Tribunal, Agra Bench, Agra in ITA No. 6107/Del/1993, the present appeal has been filed by the assessee who is the manufacturer of locks. The assessment involved herein is 1989-90. The Assessing Officer made certain additions in the returned income of the assessee on the groun....

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.... submitted that the Tribunal has wrongly assumed so while restoring the assessment order. Learned counsel for the Department supports the impugned order.   We have considered the respective submissions of the learned counsel for the parties and perused the record.   A bare perusal of the order of the CIT(A) would show that it has taken into consideration the sales of the earlier ye....