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2014 (4) TMI 613 - ITAT AHMEDABADAddition 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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