2022 (6) TMI 1190

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....ered Accountant For the Department : Ratan Singh , Senior Departmental representative ORDER N. K. BILLAIYA (ACCOUNTANT MEMBER).- 1. This appeal by the assessee is preferred against the order of the Commissioner of Income-tax (Appeals)- Faridabad dated November 19, 2018 pertaining to the assessment year 2009-10. 2. The solitary grievances of the assessee is that the learned Commissio....

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.... 30 per cent. of the purchases. Penalty has been levied on such estimation made by the learned Commissioner of Income-tax (Appeals). 6. We find that in the quantum proceedings, the quarrel travelled up to the Tribunal and the Tribunal in I. T. A. No. 1006/Delhi/2015, following the earlier order of the Tribunal in the assessment year 2008-09, confirmed the findings of the learned Commissioner of....