2015 (4) TMI 16

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....ishek Vinod Deshmukh, Adv. M/s. Parekh & Co., Adv. For the Respondent : Mr. Rupesh Kumar, Adv. Mrs. Anil Katiyar, Adv. Ms. Shweta Garg, Adv. Mr. B. V. Balaram Das, Adv. ORDER The appellant-assessee is a registered firm engaged in the business of manufacture of PVC pipes of different varieties and sizes. Survey operations were conducted by the Income Tax authorities under Section 133A of t....

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....09 Kg. of finished products was made by one of the sister concern of the assessee, namely, M/s Ashish Agro Plast Private Limited, and the same was wrongly shown to be that of the assessee. On this plea taken by the assessee, in support of which some documents / materials were also filed, the Commissioner (Appeals) asked for remand report from the assessing authority. Before the assessing authority....

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....ing but unaccounted sales out of which 32809 Kg. sales was made to the aforesaid sister concern of the assessee. Taking into consideration this aspect, the Commissioner upheld the order of the assessing authority justifying the additions made on account of unaccounted production, sales and closing stock of finished  products. This order has been upheld by the Income Tax Appellate Tribunal as ....

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....ion."   It is clear from the above that leave was granted limited to the question as to whether the addition made on account of aforesaid sale would amount to double taxation. To put it differently, the submission of the learned counsel for the appellant is that on the aforesaid sales, which are found in the accounts of M/s Ashish Plastic Industries, the receipts are shown as income on whi....