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2022 (4) TMI 1117 - AT - Income TaxReopening of assessment u/s 147 - Addition of sales involved in clandestine removal of finished goods - addition made by the Assessing Officer on account of profit element involved in the alleged suppressed sales in the year under consideration has been deleted by the Ld.CIT(A) - HELD THAT:- As the issue involved in the year under consideration as well as all the material facts relevant thereto are similar to that of AYs 2007-08 & 2008- 09 [2017 (11) TMI 1852 - ITAT AHMEDABAD] we respectfully follow the decision of the Co-ordinate Bench of this Tribunal and uphold the impugned order of Ld.CIT(A) deleting the addition made by the Assessing Officer on account of the profit element @ 15.18% involved in the alleged suppressed sales - Decided against revenue.
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