2004 (6) TMI 311

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..... 95-96. 2. At the time of hearing, Shri N.R. Mertia was present on behalf of the assessee and Shri Rajendra Sisodia was present on behalf of the Department. 3. We have heard the rival Representatives and have perused the evidence on record. 4. The only issue involved in this appeal pertains to application of provisions of s. 145 in the case of this assessee who derives income from various tes .....

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..... oked in this case. But the Department has filed appeal without challenging the finding of the learned CIT(A) that the provisions of s. 145 are not applicable to the facts of this case. When the provisions of s. 145 have not been made applicable, the additions cannot be made on estimate basis. So, the ground of appeal taken by the Department is misconceived and has no merits and as such, dismissed. .....

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