2013 (5) TMI 456

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....wala ORDER Per N. K. Billaiya, AM:- These appeals by the Revenue are directed against the two separate orders of the Ld. CIT(A), Mumbai dt.28.7.2011 & 11.12.2007 pertaining to A.Yrs. 1998-99 and 1999-2000. As common issue is involved in both these appeals, these appeals were heard together and dispose of this common order for the sake of convenience & brevity. ITA No. 6869/M/2011-A.Y. ....

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....ition of Rs. 11,30,000/- on the estimated sales worked out by the AO at Rs. 1,13,00,000/-. When this matter was agitated before the Ld. CIT(A), the CIT(A) allowed the appeal of the assessee and deleted the entire addition of Rs. 11,30,000/-. The Ld. CIT(A) based his finding on the decision of the Tribunal in the case of sister concern M/s. Boon Industries. The Ld. CIT(A) has exhibited the entire f....