2018 (6) TMI 1572

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....E M.R. SHAH) [1.0] As common question of law and facts arise and as such arise out of the impugned common judgment and order passed by the learned Income Tax Appellate Tribunal, "D" Bench, Ahmedabad but with respect to different Assessment Years, both these Appeals are decided and disposed of by this common order. [2.0] Feeling aggrieved and dissatisfied with the impugned common judgment and ord....

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.... of sales and Rs. 2,08,00,924/- on ground of estimated GP on ground of clandestine removal of goods?" [2.3] In Tax Appeal No.605/2018, arising out of ITA No.377/Ahd/2016 for the Assessment Year 2007-08, the following question of law is proposed; "Whether the Appellate Tribunal has erred in law and on facts of the case in deleting the addition of Rs. 92,30,925/- made on ground of undervaluation....

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....ench of this Court having noted and considering the fact that the learned Tribunal ultimately deleted the additions primarily on the ground that by virtue of the judgment of the CESTAT, the excise show-cause notice was adjudicated in favour of the assessee and the CESTAT deleted the additions on excise side, and therefore, the learned Tribunal was justified in deleting the additions made by the As....