2014 (5) TMI 587

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...., Adv. ORDER The Court : Delay in preferring the appeal is condoned. The application for condonation of delay is thus disposed of. The appeal is directed against a judgment and order dated 5th April, 2013 by which the learned Tribunal agreeing with the CIT (Appeal) dismissed the appeal preferred by the Revenue. Aggrieved by the order of the learned Tribunal, the present appeal has been preferre....

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....he order of the Assessing Officer on the ground that : "a) The appellant has further stated that the A.O.'s calculation of shortage of tin cans has ignored the fact that payment has been made at least one day after receipt of tins after due checking. In other words, if this is taken into account there would be no shortage; and b) Furthermore, while raising doubts about the veracity of the purcha....

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....r entry in that account is not believed. She contended that in the present case, the Assessing Officer had evidently made the best judgment assessment after rejecting the books of accounts of the assessee. There was, as such, no question of making any disallowance. Mr. Bharadwaj, learned Advocate appearing for the Respondent submitted that the appropriate evidence was produced before the CIT (App....