2015 (12) TMI 495

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.... A B Koli, JCIT ORDER Per Chandra Poojari, Accountant Member These appeals by the assessee are directed against different orders of the Commissioner of Income-tax(Appeals) dated 31.3.2015 for the A.Ys 2005-06 and 2007-08. 2. The first issue raised by the assessee in ITA No.1546/Mds/2015 is that the notice issued u/s.148 is against the provisions of the Act and the assessment order pass....

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....ding the same, which are not pressed before us and duly endorsed by the ld. AR. Therefore, these are dismissed as not pressed. 5. The next ground in ITA No.1546/Mds/2015 is with regard to disallowance of addition of Rs. 25,000/- on account of nondeduction of TDS by invoking the provisions of sec.40(a)(ia) of the Act. 6. Admittedly, in this case, the assessee paid audit fee of Rs. 25,000/- wi....

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.... ground in both the appeals is with regard to confirming the addition to the extent of 20% of the cash purchases of old used bottles without considering the other evidence produced and the order of his predecessor. 10. The assessee has made cash purchases to the extent of Rs. 3,40,58,749/- and Rs. 2,56,02,672/- for the assessment years 2005-06 and 2007-08 respectively. The Assessing Officer dis....