2006 (4) TMI 519

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.... filed the present appeal raising the following substantial questions of law : "(i )Whether, on the facts and in the circumstances of the case, the learned ITAT is justified to uphold the action of Assessing Officer that proviso to section 145 is applicable, in case a Rice Bran Oil extraction unit has not maintained incoming register of Rice Bran/Rice Phak and outgoing register for the oi....

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....olding the addition of Rs. 3,06,639 in Rice Bran Oil Account and Rs. 2,12,280 in De-Oiled Cake Account ?" 2. We have heard learned counsel for the appellant and with his assistance have gone through the relevant record of the case. 3. We have perused the findings, recorded by the Tribunal in para 8 of its order to the effect : "We may also mention that the assessee did not press the....

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....e not rightly accepted. Otherwise the assessee would not have surrendered the aforesaid addition. This fact also strengthens the submission of the learned D.R. that the CIT(A) was not justified in accepting the claim of the assessee on such facts. Since the book results of the assessee were not accepted as correct income could not be deducted therefrom. The same was rightly rejected by the Assessi....

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....tion of the assessee in proper perspective. The CIT(A) has accepted the claim of the assessee without verifying any fact. Since the ground of the department has been that in the assessment year 1990-91 on the same facts the CIT(A) dismissed the claim of the assessee which view of the CIT(A) was ultimately confirmed by the I.T.A.T., Amritsar Bench. Therefore, we are of the view that the CIT(A) was ....