2011 (10) TMI 26

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..... Whether the ITAT was justified in confirming the order of CIT(A) holding that the change in the method of accounting from mercantile system to cash system was a bonafide change, is the question raised in this appeal.   2. The assessment year involved herein is AY 2005-06.   3. The assessee is engaged in the business of commission agency in the field of steel products. The assesse....