2011 (3) TMI 1016

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.... Counsel for the appellant.   Mr. Animesh Sharma, Advocate for the respondent.   ADARSH KUMAR GOEL, J.   1. Since the registry has not been able to send the files on account of fire in the Court premises, learned counsel for the revenue has furnished copies of the paper books of these cases which are taken on record. We proceed to decide the matter after hearing learned cou....

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....f the Tribunal, Amritsar Bench in the case of M/s Shankar Rice Co. & Others Vs. I.T.O. (2001) 249 I.T.R. 44 (A.T.) when specific defects were found by the A.O. after examining the books of Account including Milling Register and Audit Report?"   4. Learned counsel for the parties point out that similar question was considered by this Court in I.T.A. No.35 of 2003 CIT v. M/s Vishnu Rice Trad....