2011 (12) TMI 245

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.... ORDER Hemant Gupta, J - This order shall dispose of the above mentioned Income Tax Appeals filed under Section 260-A of the Income Tax Act, 1961 (for short the 'Act') arising out the order dated 10.6.2005 passed by the Income Tax Appellate Tribunal, Delhi Bench, Delhi in Income Tax Appeal No. 2680/DEL/2003, Income Tax Appeal No. 3728/DEL/2003 and ITA No. 2679/DEL/2003 respectively pertainin....

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....%. The assessee produced the books of accounts but such books of accounts were rejected as unreliable. The Commissioner of Income Tax (Appeals) applied gross profit rate of 14.8%, the rate claimed by the assessee in their returns. After making adjustment, the assessment was confirmed accordingly. The Commissioner of Income Tax (Appeals) (for short the 'CIT(A)') relied upon the orders passed in the....