TaxTMI 
TaxTMI 
2015 (11) TMI 11
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.... the assessee are directed against common order of the Commissioner of Income-tax (Appeals)-19, Chennai, dated 24.02.2015 for the above assessment years. Since the issue involved in these appeals are common in nature, these appeals are combined, heard together, and disposed of by this order for the sake of convenience. 2. The assessee has raised the following ground in ITA No.1308/Mds/2015 ''1. ....
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....ring the course of assessment proceedings, it was found out that the sales turnover as per Sales tax Order is E79,60,649/ - and E90,15,228/ - for the assessment ears 2004-05 and 2005-06 respectively whereas the assessee firm had admitted only E76,74,894/- and E.87,11,015/- for the .same as sales made including Mahamai and insurance. Hence, the Assessing Officer completed the assessment by making a....
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....turnover at Rs. 9015228/- and Rs. 8711015/- respectively have been recorded in the assessment order for the assessment year 2005-06. The assessee has not controverted the above said facts recorded in the assessment orders with any material or evidence. No evidence has been brought on record in support of the grounds of appeal taken by the assessee. In the absence of any material or evidence brough....
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....nsit insurance and if the above items are excluded, there will be no difference of turnover disclosed to the sales tax department and the income tax department. 6. In my opinion, the assessee has not properly reconciled these two turnovers before the Assessing Officer and only argued without any supportive evidence. In my opinion, it is appropriate to remit the issue back to the file of the Asses....