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TMI Blog2012 (10) TMI 517X X X X Extracts X X X X X X X X Extracts X X X X ..... Sr.DR ORDER PER BENCH: The appeals are filed by the department and the Cross Objections by the assessee. They are directed against the order dated 14.05.2012 passed by the CIT (A)-II, Delhi, for Assessment Years 2003- 04 to 2008-09. 3. The grievance raised by the department in all its appeals is against the action of the Ld. CIT (A) in deleting the additions made by the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there is no question of any disallowances of purchases u/s 69C of the Act. The Ld. CIT (A) placed reliance on the decision of the Hon'ble Delhi High Court in the case of "CIT vs. M/s Radhika Creation", rendered in ITA No.692/2009. These observations were made by the Ld. CIT (A) after calling for a remand report from the Assessing Officer and considering the same and the assessee's rejoinder there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssing Officer did not reject the same. The Ld. CIT (A) has, as noted hereinabove, taken into account the fact that all the sales made by the assessee stood recorded in the assessee's books of account, which included the sales and purchase vouchers and stock registers maintained by the assessee on a day-to-day basis. These books of account were duly produced before the Assessing Officer and the Ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... books of account were audited books of account. The tax audit report was on record. The auditors had not made any negative observation therein. All these facts were duly taken into consideration by the Ld. CIT (A) and it was thereupon that the issue was decided in favour of the assessee. 9. So far as it regards "Anupama Links Pvt. Ltd.", (supra), under similar facts and circumstances, the Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X
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