2012 (9) TMI 1157

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....ab Banerji, Mr. Imtiaz Ahmed, Mr. Sahil Tagotra, Ms. Anil Katiyar, For Respondent(s) Mr. S. Ganesh, Mr. Mayank Kshirsagar, Mr. Ashwani Kumar, ORDER Heard learned counsel on both sides. Leave granted. The civil appeal filed by the Department is allowed with no order as to costs. Civil Appeal No.6242 Of 2012 (Arising out of S.L.P. (C) No.25005 of 2012) Commissioner of Income Tax....

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.... Year 2000-2001, the assessee applied the conversion factor of 250 gms. per cake, which was wrongly taken from liquid soap and applied it as a conversion factor for Dettol Soap Fresh. In our view, this question needs to be reexamined. Learned counsel for the Department submits that this aspect was not communicated to the Assessing Officer. We need not go into this controversy of non-communication ....