2013 (10) TMI 472

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....hi, Advocate For the Respondent : Mr. Ravi Shankar, Advocate ORDER Ajay Kumar Mittal, J. This order shall dispose of two ITA Nos.299 and 300 of 2009 as according to the learned counsel for the parties, identical issues are involved therein. For brevity, the facts are being taken from ITA No.299 of 2009. 2. The appellant-revenue has filed the present appeal under Section 260A of the ....

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.... the facts and in the circumstances of the case, Hon'ble ITAT was right in law in directing the assessing officer to examine the matter afresh after taking into account the book of accounts before the assessing officer despite sufficient opportunities and also that ld. CIT(A) in para 4.1 of his order had recorded the observation that the appellant appears to have deliberately not produced books of....