2013 (6) TMI 759

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.... Tax<br>-<br>Before Shri N.R.S. Ganesan (JM) and Shri B.R. Baskaran(AM) For the Appellant: Shri Iype Mathew For the Respondent: Smt. S Vijayaprabha O R D E R Per N.R.S. Ganesan (JM) All these appeals of the assessee are directed against the common order passed by the CIT(A)-III, Kochi dated 30-11-2012 for the assessment years 2004-05, 2005-06, 2006-07, 2007-08 and 2009-10. Therefore, we ....

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....IT(A), the ld.representative pointed out that the CIT(A) followed his earlier order for the assessment year 2008-09. The ld.representative submitted that the assessee had filed appeal against the order of the CIT(A) for the assessment year 2008-09 before this Tribunal. This Tribunal in ITA No.320/Coch/2012 order dated 28-02-2013 found that in view of the circular of the CBDT dated 31-08-1965 where....

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....ave considered the rival submissions on either side and also perused the material available on record. The CIT(A), by following his order for the assessment year 2008-09, confirmed the estimation of profit. The very same order was subject matter of appeal before this Tribunal in ITA No.320/Coch/2012. This Tribunal, after considering the claim of the assessee and the circular issued by the CBDT dat....