TMI Blog2011 (12) TMI 245X X X X Extracts X X X X X X X X Extracts X X X X ..... . Dabur Bricks Co. (2011 - TMI - 208233 - Punjab And Haryana High Court ). Keeping in view the reasons recorded therein, the entire basis of the order passed by CIT(A) & Tribunal are also not sustainable. Therfore, the matter is remitted back to the Tribunal to decide the appeal afresh. - Decided in favor of Revenue - IT APPEAL NOs. 682 TO 684 OF 2005 - - - Dated:- 8-12-2011 - HEMANT GUPTA AND ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal that books of accounts of the assessee did not suffer from any infirmity is based on any cogent evidence. 3. A survey under Section 133A of the Act was conducted on the business premises of the assessee on 11.8.1998 when certain loose papers were found. On the basis of loose papers, the Assessing Officer estimated 70 lacs bricks were manufactured during the year. The return was proc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arate order passed in ITA No. 107 of 2005 dated 8.12.2011. 5. Keeping in view the reasons recorded therein, the entire basis of the order passed by CIT(A) Tribunal are also not sustainable. 6. Consequently, the questions of law as framed are answered in favour of the revenue against the assessee. The matter is remitted back to the Tribunal to decide the appeal afresh on merits according to l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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