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2013 (1) TMI 737 - ITAT DELHIAddition on account of illegal transportation of stones resulting into undisclosed sales - Held that:- Issue of expenses under the head of transportation and labour charges for obtaining illegal stock was remitted to the file of AO for a fresh consideration in accordance with the appellate orders of the District Magistrate, Nainital on this issue. Thus remit the issue to the file of AO to consider the same afresh after examining and considering the appellate orders of the higher authorities on this issue. The matter for adjudication is pending before the Divisional Commissioner, Nainital. Both the authorities have totally relied upon the order of the DM, Nainital. Since the same is pending before the DM, Nainital, the same cannot be said to be final and conclusive. Accordingly, respectfully following the above precedent, we remit the issue to the file of the Assessing Officer to consider the same afresh, after examining the appellate orders of DM, Nainital on this issue - Decided in favour of assessee for statistical purposes. Disallowance of compounding fees imposed by the govt. on illegal transportation of stones - Held that:- As issue of allowance of compounding fee of ₹ 28,21,615/- was not raised before the authorities below and is being raised first before the tribunal. In our considered opinion, this matter is related to the issue raised in appeal and we deem it appropriate to remit the file to the Assessing Officer, since other issue has been remitted to him. Accordingly, this issue is also remitted to the file of the Assessing Officer.- Decided in favour of assessee for statistical purposes.
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