2004 (3) TMI 48

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.... the appellant. Heard on admission. This appeal is at the instance of the Revenue, under section 260A of the Income-tax Act, 1961 (for short the Act), against the order dated January 3, 2003 passed by the Income-tax Appellate Tribunal, Indore. In this appeal, the appellant is also challenging the earlier order passed by the Tribunal on October 5, 2001, whereby on application being filed by t....

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....issioner of Income-tax (Appeals) erred in reducing the disallowance out of the assessee's claim of expenses in respect of job work receipts, by Rs.15,000? (ii) Whether the Commissioner of Income-tax (Appeals) erred in deleting the addition of Rs.2,11,768 which was made by the Assessing Officer upon finding liability to that extent shown by the assessee in its balance-sheet furnished, did not in....

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....e to them with regard to cotton purchased by the assessee. The assessee was asked to produce the farmers for the first time on January 4,1993, i.e., about three months before passing of the final order. Since the farmers were busy during this period, they could not be produced and no further opportunity in this regard was given. Thus, a finding has been recorded in the enquiry that was conducted b....