2011 (3) TMI 1742

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....: Shri S. K. Malakar ORDER Per Mahavir Singh, JM   This appeal by assessee is arising out of the order of CIT(A)-Jalpaiguri in Appeal No.389/CIT(A)/JAL/05-06 vide order dated 15.07.2009. The assessment was framed by ACIT, Circle-2, Jalpaiguri u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred to as "the Act") for Assessment Year 2003-04 vide his order dated 28.10.2005. 2....

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....ditor's Report that the books of the assessee were duly audited by him and no defect was pointed out." 3. At the outset, the Ld. Counsel for the assessee took us to assessment order and he referred to the very first page of the assessment order (last part), which reads as under:  "Percentage of yield: The assessee manufactured tea from the tea leaves plucked from its own garden an....

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....re is no iota of word that books of account are rejected by the Assessing Officer. He stated that CIT(A) simply confirmed the addition despite a specific ground raised before him regarding non-rejection of books of accounts. He stated that aggrieved by the order of CIT(A),the assessee is in appeal. When the same was put, the Ld. DR simply stated that he is relying on the orders of the lower author....

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....ding is based, has to be made out and given by the AO. No assessment under first proviso to section 145(1) or 145(2) can be made by the Assessing Officer without rejecting the books of account. There is no finding in the assessment order in respect to the fact that the assessee's method of accounting is not a regularly employed method or whether his income, profits or gains cannot be deduced or ac....