2006 (8) TMI 166

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....Appellate Tribunal, Delhi Bench "A" in I. T. A. No. 1035/Delhi/99 relevant to the assessment year 1995-96. A search was carried out in the premises of the assessee on August 9/2004. As a result of the search, some documents were recovered which led the Assessing Officer to believe that there were unaccounted sales to the extent of Rs. 19,89,807 between April 1, 2004, and August 9, 2004. On this....

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....ales and, therefore, the Assessing Officer had wrongly assumed that unaccounted sales would continue even in the post-search period. Against the order of the Commissioner, the Revenue preferred an appeal which was dismissed by the Tribunal and that has led to the present appeal being filed under section 260A of the Income-tax Act, 1961. Learned counsel for the Revenue has contended that the ....