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2010 (5) TMI 16 - DELHI HIGH COURTSearch and Seizure - AO found that the evidence seized during the search established that the salary paid to the assessee had not been fully and truly disclosed by the employer company. Based upon the material sized during search, the settlement application filed by the employer company and the order of CIT (A) in respect of earlier orders, the Assessing Officer made certain additions to the salary disclosed by the assessee. The additions comprised Rs 76,738/- on account of overtime, Rs 3, 36,809/- on account of overheads being 45% of the salary and Rs. 28,704/- on account of perquisites. He also made addition of Rs. 13,55,167/- on account of tax perquisites. - While dismissing the application filed by the Revenue, the ITAT noted that during the course of hearing before it, the Departmental Representative had conceded the fact that while allowing the appeal filed by the assessee, the CIT(A) had followed the order of his predecessor in case of identically placed assessees. The Tribunal was of the view that the Departmental Representative having conceded that the issue was covered by the order passed in favour of identically placed assessees and the Reference Applications against its order having been rejected, there was no ground for reviewing the order passed by it on 03rd August, 2001. Held that: , it was fairly conceded by the learned counsel for the Revenue that the plea of difference in facts was not raised by the Revenue before the Tribunal. In these circumstances, it is difficult for us to say that the Tribunal was not correct in holding that there was no error apparent from the record, in the order passed by it on 03rd August, 2001 – revenue appeal dismissed
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