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2014 (4) TMI 613 - AT - Income TaxAddition on account of entire job charges on alleged clearance of 836120 Mts. Of Man made processed fabrics worked out by the central excise authorities during the search proceedings Facts filed in Affidavit not appreciated Held that:- During the course of hearing, assessee specifically asked to clarify whether page no. 17 of paper book had been submitted before the AO at the time of assessment or not - He admitted that this argument of page no. 17 of paper book was submitted before the AO at the time of assessment thus, the AO is directed to consider the submission of the assessee and decide the issue as per law - In case, this paper is not available in the assessment record, the addition already made will be treated as sustained Decided in favour of Assessee.
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