2004 (8) TMI 748

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....his appeal under section 260A of the Income-tax Act, 1961 (for short 'the Act'), against the order of the Income-tax Appellate Tribunal, Chandigarh Bench, Chandigarh (for short 'the Tribunal'), dated 22-11-2002 relating to assessment year 1994-95 whereby Revenue's appeal against the order of the CIT(A) has been partly allowed. 2. The assessee-firm derives income from trading in plastic granules. ....

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....T(A), Ludhiana, who accepted the book version of the assessee and deleted the addition made by the Assessing Officer of ₹ 5,61,043 vide order dated 25-07-1996. 4. Revenue preferred an appeal before the Tribunal challenging the order of the CIT(A), Ludhiana. The assessee produced the stock register showing imported and domestic stock separately and the same was verified in the presence of th....