2019 (6) TMI 1060

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....ustice T.S. Sivagnanam And Hon'ble Mrs. Justice V. Bhavani Subbaroyan For the Appellant : Mr.T.R.Senthil Kumar, Standing Counsel For the Respondent : Mr.A.S.Sriraman JUDGMENT T.S.SIVAGNANAM, J. These appeals by the Revenue are directed against the common order dated 13.02.2017 passed by the Income Tax Appellate Tribunal, Chennai 'A' Bench in I.T.A.Nos. 307, 308, 309, 310....

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....has not maintained books of account on the sale of poultry droppings / manure?" 2. We have heard Mr.T.R.Senthil Kumar, learned Standing Counsel for the appellant Revenue and Mr.A.S.Sriraman, learned counsel appearing for the respondent assessee. 3. The first question to be considered is as to whether the tribunal was right in upholding the decision of the Commissioner of Income Tax (Appeals)....

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....er completed the assessment, by referring that the assessing officer cannot consider the expert opinion in one part and reject the remaining part. The findings rendered by the tribunal in paragraph 9 of the impugned order is perfectly right and valid. Further more, we find that the CIT(A) had done an elaborate exercise and there is also specific mention made in the order by the CIT(A) that he has ....

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.... the findings rendered by the CIT(A) on this aspect, which is contained in Paragraph 9 of the order passed by the CIT(A) dated 03.09.2015, wherein the CIT(A), while deciding the issue of bird droppings and the amount which has been earned, after assigning elaborate reasons, allowed the sum of Rs. 2,37,99,820 /-, earned out of poultry droppings by allowing telescoping of cash accruals to off-set th....