2011 (12) TMI 8

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....RDER PER U.B.S. Bedi, J.M. This appeal of the department is directed against the order passed by the Ld. CIT(A) Faridabad dated 27.1.2011 relevant to asstt. year 2004-05. The revenue in this case has taken 14 grounds whereas ground No. 14 is general which does not require any specific adjudication to be made, in other grounds, dispute relates to manner of addition and computation of income. ....

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..../07 dated 29th August, 2008 for the asstt. years 2000-01 to 2003-04 where facts and circumstances of the case are similar though amounts of additions are different. It was also submitted that above said order of Delhi F Bench has been followed in assessee's own case for the asstt. Year 1999-2000 in ITA No. 2407/D/2011 dated 15th July, 2011 in which facts were almost similar and issues are also ide....

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....nclusion in para 3 of its order in ITA No. 2407/D/2011 dated 15^th July, 2011 as under :- "On due consideration of all facts and circumstances, we are of the view that there is no disparity on facts. The assessee has filed its return of income on 25.10.1999 declaring total income of Rs. 2,74,610/-. The assessment has been reopened by issuance of a notice u/s 148. The reasons recorded by the Ass....

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....r. This rate of gross profit applied in the present year is higher than the subsequent years decided by the Tribunal. Taking into consideration the order of learned CIT(A) in the light of Tribunal's order in assessment years 2000-01 to 2003-04 coupled with the stand of Assessing Officer is no disparity on facts. The Learned CIT(A) has appreciated the facts and circumstances in the light perspectiv....