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2015 (3) TMI 98 - HC - Income TaxSuppression of sales - aggregate of sales in the annexure produced before the AO did not tally, both in the number of purchasers and the amounts paid as per AO - ITAT deleted addition - Held that:- CIT (A) as well as the Tribunal have concurrently found that there was a clerical mistake in accounting and recording of sale to BARC in the subject assessment year even though it pertains to the following Assessment Year. This mistake was not only evident from the date of the invoices produced before the authorities but also from the fact that the aforesaid sale was taken into account in the Respondent Assessee's sales for the following Assessment Year. The aforesaid finding being pure finding of fact does not raise any substantial question of law. Therefore, no interference of this Court, is warranted. - Decided in favour of assessee. Unaccounted advances - Tribunal remanding back the issue of verification of the advances to the file of the CIT(A) when it had noted that the CIT(A) had passed a perverse order by allowing a claim where the assessee was not in a position to produce evidence - Held that:- The impugned order after recording a finding that the conclusion was arrived at by the CIT(A) was without proper consideration, restored the issue to him for fresh consideration. We do not see any prejudice being caused to the Respondent Assessee if the matter has been restored to the CIT(A) for fresh consideration. No substantial Questions of law. - Decided against revenue
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