2022 (5) TMI 1710

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....osed off by this consolidated order for the sake of convenience and brevity. 3. The grounds raised in ITA No. 586/Chd/2019 read as under: 1. That the Id. CIT(A) is not justified in upholding the rejection of books of account only on the basis of alleged variation in production without finding any fault. 2. That without prejudice to above the Id CIT (Appeal) is not justified in upholding the addition on account of alleged variation of consumption of electricity. 3. (a) That the consumption of electricity and production there from recorded in the books of accounts on the basis of working from 8AM to 8 PM. whereas the Id A.O has taken the figures from 00 hours to 00 hours. (b) That the Id AO failed to app....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s of both the parties and the material available on the record, it is noticed that an identical issue having similar facts was a subject matter of the cross appeals by the assessee and the Department for the A.Y. 2012-13 in assessee's own case wherein the issue has been remanded back to the file of the AO for fresh adjudication. The relevant findings has been given in para 10 of the aforesaid order dated 14/02/2017 which read as under: "10. Considering the facts and circumstances of the case in the light of the internal guidelines issued by the Pr. Commissioner of Income Tax, Patiala by forming a Committee to consider the grievance of the tax payers, it is clear that Revenue Department has taken some reasonable basis to compute the....