2019 (1) TMI 634

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.... Year (A.Y.) 2014-15 vide order dated 26.12.2016. 2. The appeal raises two issues, which we shall take up in seriatim. The first, it was claimed by the learned counsel for the assessee, Sh. Bhasin, as covered by the Tribunal's order in the assessee's own case for AY 2012-13 (in ITA No. 11/Asr/2017, dated 16/2/2018). In that year, the Assessing Officer (AO), finding the assessee's - an authorized dealer for Maruti vehicles, also maintaining service workshops, accounts, in relation to the job-work, as not reliable inasmuch as all the receipts thereof were, in his view, not accounted for, made in addition for Rs. 15 lacs, which was reduced by the first appellate authority to Rs. 5 lacs. In further appeal, the tribunal found no case for hold....

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....rrent year, which stands restricted by the ld. CIT(A) to Rs. 5 lacs. This explains his stating of the assessee's case as being covered by the tribunal's order for AY 2013-14. 3. We have heard the parties, and perused the material on record. 3.1 The tribunal, for AY 2013-14, found that though the AO had raised valid issues qua its' job accounting, the assessee had, in response, furnished proper explanations. In fact, it went to the extent of requiring the assessee to explain the certain areas on which the doubts raised had been, in its' view, not properly addressed by the assessee, either before the AO or the first appellate authority. And after considering the assessee's explanation qua the same (refer para 5 of the order supra), dele....