2013 (7) TMI 1125

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....ri S.K.Sarkar ORDER Per Shri K.K.Gupta, AM The Revenue is in appeal raising the solitary issue that whether on the facts and circumstances of the case the ld. CIT(A) was justified in directing the AO to tax the gross receipt including the disclosed and undisclosed receipt at the net rate of 10%. 2. At the outset, the ld. Counsel for the assessee respondent submitted that the issue stan....

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....considered by the ld. CIT(A) which has been pointed out in the Cross Objection.. 3. The ld. DR, in view of the Tribunal's finding as relied on by the ld. CIT(A), supported the order of the ld.AO for his part of submissions. 4. We have heard the rival submissions and carefully perused the material available on record. On our careful consideration of the facts and circumstances of the case we ....