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2016 (7) TMI 1230 - RAJASTHAN HIGH COURTApplication of provisions of section 145 - enhanced turnover ignored - GP rate adoption - Held that:- What we notice is that the Commissioner of Income-tax (Appeals) as well as the Tribunal both ignored or did not consider the turnover and there is no finding by both the Commissioner of Income-tax (Appeals) as well as the Tribunal as to why the enhanced turnover was not considered for applying a particular gross profit rate. We are conveyed that there are several checks and balances and order of the Commissioner of Income-tax (Appeals) as well as the Tribunal is sent to number of authorities up to the Commissioner of Income-tax, Chief Commissioner of Income-tax and others but none appears to have brought this fact to the knowledge about the mistake committed by the Commissioner of Income-tax (Appeals) as well as the Tribunal. As noticed earlier, the Revenue used to file appeals in similar matters like this involving matters relating to liquor trade not only earlier but now as well but for the reasons best known, no action was taken by the Revenue in preferring appeal though 95 per cent. of the addition was deleted by the Commissioner of Income-tax (Appeals) and upheld by the Tribunal resulting into a relief of ₹ 6.58 crores and ₹ 10.25 crores respectively. Equally important is the fact that when the question of law was admitted by this court on October 22, 2008, notices were sent to the Revenue and the Revenue had a chance to file cross-objection then too none cared to file. Even this factum was noticed by us while examining the records and was not brought to the notice of this court by the counsel for the Revenue.
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