TMI Blog2013 (3) TMI 242X X X X Extracts X X X X X X X X Extracts X X X X ..... rd and after referring to the inconsistencies in the assessment order on accounting aspects and the fact that the trading additions had already been made in the original assessment. Thereafter, the Tribunal found no reason to interfere while scrutinizing the findings recorded by the CIT(A) on relevant considerations. Thus the findings on facts have been rendered by the two appellate authorities in accordance with law - the orders impugned do not suffer from any perversity or wrong application of any principle of law - in favour of assessee. - Income Tax Appeal No.44/2012 - - - Dated:- 14-1-2013 - Dinesh Maheshwari And Arun Bhansali,JJ. Mr. K.K. Bissa, for the appellant. JUDGMENT The present appeal under Section 260A of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... course of survey, a notice under Section 148 of the Act was issued relating to assessment years 2002-2003 and 2003-2004 and assessments were completed under Section 143 (3)/148 of the Act. The AO, inter alia, made the additions, three of which were deleted by the CIT(A) as noticed hereinbefore. The appeals arising out of assessment years 2002-2003 to 2006-2007 filed by revenue were decided by the Tribunal by a common order. For the assessment year 2003-2004 the Tribunal has observed as under:- The department has taken the following grounds in the appeal:- (i) Deleting the addition of Rs.204310 made by the Assessing Officer on account of unaccounted purchase of medicine. (ii) Deleting the addition of Rs.663250 made by the AO on acco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n record and after referring to the inconsistencies in the assessment order on accounting aspects and the fact that the trading additions had already been made in the original assessment. Thereafter, the Tribunal found no reason to interfere while scrutinizing the findings recorded by the CIT(A) on relevant considerations. In an overall view of the matter, we are satisfied that the findings on facts have been rendered by the two appellate authorities in accordance with law; and the orders impugned do not suffer from any perversity or wrong application of any principle of law so as to raise any substantial question of law. Consequently and in view of the above, the appeal fails and the same is, therefore, dismissed summarily. The reas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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