2019 (6) TMI 1702

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Sudhir Sehgal ORDER PER N.K.CHOUDHRY, JM: This is an appeal preferred by the Revenue Department against the order dated 03/05/2017 impugned herein, passed by the Ld. CIT(A)-1, Jalandhar u/s 250(6) of the I.T. Act, 1961 (hereinafter called as 'the Act') whereby the Ld. CIT(A) deleted the addition of Rs.3,64,92,610/- made by the Assessing Officer in the assessment order framed u/s 143(3) of th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ht spirit . It was further submitted that for the next Assessment Year i.e. 2014-15, the CIT(A) accepted the method of accounting approved by the ITAT and reasoned the order on different footing therefore it can not be said that consistency is to be followed because each and every case/year is distinct and unique. 3. Having heard the parties and perused the material available on record. We have r....