2014 (6) TMI 101

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.... ORDER Per G. D. Agrawal, V. P. The only ground raised by the revenue in this appeal reads as under:- "1. That the CIT(A) erred in law and on facts of the case in deleting the addition of Rs.2,98,48,133/- made by the Assessing Officer on account of gross profit on enhanced turnover of Rs.17,66,04,632/-." 2. The facts of the case are that there was a survey at the assessee's factory pre....

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.... considered the facts of the case, the arguments of the appellant and the position of law. The addition made by the Assessing Officer was solely based on the Trade Tax Assessment order dated 29.06.2010 as subsisting at the time of the assessment. But the same was not accepted by the appellant and appeal was preferred to the first appellate authority, who passed an appellate order dated 15.06.2011 ....

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....ssessing Officer had not brought any other evidence on record to support the addition despite the fact that a search was conducted in the case of the appellant, which suggests that no adverse material was found during the search against the appellant in this regard. In view of the above position, the addition made by the Assessing Officer cannot be justified and is hereby deleted." 3. The reven....

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....ancement of sales by the Trade Tax Authority. Now, the assessee has pointed out that the appellate authority under the Trade Tax has deleted the enhancement of sales. If it is so, then there would be no case for any addition of the gross profit in the case of the assessee. But as stated by the ld. DR that whether the first appellate authority deleted the entire addition and whether his order has b....