2013 (3) TMI 242

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Act'] has been filed by the Revenue seeking to question the order dated 09.12.2011 passed by the Income Tax Appellate Tribunal, Jodhpur Bench, Jodhpur ['the Tribunal'] in ITA No.652/JODH/08 and C.O.No.28/JODH/2009 for the assessment year 2003-2004, whereby, the Tribunal has affirmed the order dated 17.09.2008 passed by the Commissioner of Income Tax (Appeals), Udaipur ['the CIT(A)'] partly allowi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....2004 declaring total income of Rs.62,350/-. The assessment was completed under Section 143(3) of the Act. It appears that thereafter, a survey under Section 133A of the Act was undertaken at the business premises of the assessee and on the basis of material found during the course of survey, a notice under Section 148 of the Act was issued relating to assessment years 2002-2003 and 2003-2004 and ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ctly the same as the three issues dealt by us in appeal no.659/Jodh/08 for A.Y. 2002-03. The assessing officer has given the similar finding for making the additions and CIT(A) has given the similar findings for deleting the additions in this year also. Both the ld. DR and ld. AR agreed that facts of the case are similar to assessment year 2002-03 and therefore, following the order passed above in....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the course of survey proceedings, however, the CIT(A) disagreed with the findings of the AO after thoroughly analyzing the material on record and after referring to the inconsistencies in the assessment order on accounting aspects and the fact that the trading additions had already been made in the original assessment. Thereafter, the Tribunal found no reason to interfere while scrutinizing the f....