TMI Blog2011 (5) TMI 838X X X X Extracts X X X X X X X X Extracts X X X X ..... uestion of law is, thus, answered against the Revenue, no merit in the appeal, the same is dismissed - I T APPEAL NO. 876 OF 2008 - - - Dated:- 30-5-2011 - ADARSH KUMAR GOEL, AJAY KUMAR MITTAL, JJ. Ms. Urvashi Dhugga for the Appellant. JUDGMENT Ajay Kumar Mittal, J. The paper-book of this case has not been received from the concerned Branch as the same is said to have been burnt in the fire incident that took place in the premises of this Court on the night of 30 th January, 2011. Learned counsel for the appellant has made available two copies of paper-book to the Court for reconstruction of the file. The said copies are taken on record and the file of the appeal is treated as having been reconstructed. 2. This appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the assessee had inflated the expenses on account of salary paid to the employees. The assessing officer rejected the books of account under Section 145 and completed the assessment at the income of Rs. 20,06,680/-under Section 143(3) of the Act vide order dated 26.3.1999. The Commissioner of Income-tax (Appeals) {in short "the CIT(A)"}, partly allowed the appeal carried by the assessee vide order dated 28.7.2000. The CIT(A), deleted the addition of Rs. 17,74,625/- made by the assessing officer on account of suppression of receipts. While doing so, it was observed that the assessing officer had not pointed out any material defect in the books of account produced before him. His estimate of receipts of the cable connections for all th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l the sectors i.e. 16, 17 and 14 is purely on a guess and suspicion. He has not given any instance for any omission in the receipts either with reference to the receipts books or with reference to the books of account. Since no positive defect in the books of account have been mentioned in the assessment order or highlighted in the written reply, I am satisfied that the addition made at Rs. 17,74,625/- allegedly on suppression of receipts, is not justified, either on facts and in law. The addition of Rs. 17,74,625/- is, thus, cancelled. The assessee is, thus, entitled to relief of Rs. 17,74,625/-. Ground No.1 is allowed." 10. The Tribunal while affirming the said finding has held in para 6 of its order as under: "We have considered ri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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