2017 (11) TMI 390

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....DER 1. By way of this appeal, the appellant has assailed the judgment and order of the Tribunal whereby the Tribunal has dismissed the appeal of the department and allowed the appeal of the assessee. 2. The facts of the case are that during the assessment proceedings, the Assessing Officer observed some discrepancies in books of accounts of the assessee, which are as under: a) The a....

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....ether on the facts and circumstances of the case Hon'ble ITAT was justified in deleting the trading addition of Rs. 64,90,155/-, ignoring the defect pointed out by the Assessing Officer that the assessee had failed to produce details of stock despite have been provided repeated opportunities. 2. Whether on the facts and circumstances of the case Hon'ble ITAT was justified in deleting the ....