2008 (11) TMI 41

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.... AHMED HON'BLE MR JUSTICE RAJIV SHAKDHER BADAR DURREZ AHMED, J (ORAL) 1.   This appeal under Section 260-A of the Income Tax Act, 1961 has been preferred by the revenue being aggrieved by the order dated 04.01.2008 passed by the Income Tax Appellate Tribunal in ITA 314/Del/2004 pertaining to the block period 01.04.1996 to 08.08.2002. 2.   The revenue had filed the a....

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....price tags, threads and studded items. Secondly, the Tribunal was also impressed by the fact that difference in the weight was very small. 4.   The Tribunal noted that there was no dispute that the department had adopted the bulk weighing method for weighing the jewellery and thereafter compared the same with the stock register. The Tribunal was of the view that this method suffered f....