2015 (5) TMI 428

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.... Kumar Datta And Anjana Mishra,JJ. For the Appellant : Smt Manju Jha, Adv. & Mr D N Pathy, Adv. For the Respondents : Mr Mrs Archana Sinha, Sr. SC & Mr Suman Kumar Mishra, Jr. SC JUDGMENT (Per: Honourable Mr. Justice Ramesh Kumar Datta) Heard learned counsel for the appellant and learned Sr. Counsel for the Income Tax Department. The appellant has before us assailed the order dated 15.02.200....

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....pellant did not file any other response or document despite several adjournments granted resulting in the assessment being made under Section 147 read with Section 144 of the Act. Aggrieved by the same, the appellant filed appeals before the Commissioner of Income Tax (Appeals) (II) Patna which were dismissed by a common order dated 6.07.1998. Further appeals before the Income Tax Appellate Tribu....

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....r the DDI Investigation, Patna has collected details for the purpose, so far as it concerned the Income Tax Department and the materials collected by him, have also formed the basis for the Assessing Officer coming to the conclusions which he has. The appellant himself does not challenge the figures of total sales. The only issue raised by the appellant is with regard to the non-allowance of the ....