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2019 (6) TMI 1702 - ITAT AMRITSARValidity of order passed by CIT(A) u/s 250(6) - method of accounting approved - CIT(A) deleted the addition made by AO in the assessment order framed u/s 143(3) - AO applied the gross profit margin @ 36.63% to the costs of sales to work out the gross profit earned by the assessee on the goods which have been sold during the year - HELD THAT:- As realized from the impugned order that the Ld. CIT(A) not only considered and respectfully followed the judgment of jurisdictional Bench of ITAT in the assessee’s own case for Asst.Year:2008-09 but also considered the other three orders passed qua assessment years i.e. 2010-11, 2011-12, & 2012-12, for coming to right and logical conclusions, therefore, in our considered view once there are judgments of the jurisdictional Bench on the identical issues then the Ld. CIT(A) is not under obligation to follow the different reasoning and the order contrary passed by other CIT(A) if any as relied upon by the Ld. CIT-DR for the Asst. Year 2014-15. CIT(A) has followed the judgments of the jurisdictional Bench, hence the order under challenge does not requires any inference as the same does not suffers from perversity, impropriety and illegality and therefore liable to be sustained and resultantly the appeal of the Revenue Department deserves dismissal.
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