9911796707
TMI Blog2013 (12) TMI 600X X X X Extracts X X X X X X X X Extracts X X X X ..... ome Tax Act, 1961 (in short "the Act") has crept-in the order of the Tribunal dated 30.03.2011 (supra) whereby the appeals of the assessee have been dismissed on a misconception and non- consideration of certain Grounds and facts on record. In support of the miscellaneous application, the petitioner has appeared in person on various dates of hearing and has filed written submissions and also an affidavit. The learned Departmental Representative, on the other hand, has relied upon the order of the Tribunal to point out that there are no mistakes so as to be rectified u/s 254(2) of the Act. 3. The rival parties have made their submissions in the above background and the relevant material on record has been perused. The first point made out b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also furnished a duly sworn affidavit averring that he had not given permission to his Authorised Representative to withdraw the said Ground and that his Authorized Representative never sought his instructions to withdraw said important Ground. The appellant petitioner also submitted that the dismissal of the Ground has resulted in miscarriage of justice and the order of the Tribunal dated 30.03.2011 (supra) deserves to be recalled and Ground challenging issue of notice u/s 148 may be adjudicated on merits. The petitioner vehemently pointed out that the proceedings were initiated u/s 147/148 of the Act on the basis of statement obtained during the survey which was retracted later and therefore same is invalid. 6. The learned Departmental R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r :- "On the facts and circumstances of the case and in law, the ld. CIT(A) was not justified in estimating the addition @ 7.5% of the gross receipts disclosed by the assessee as against estimated by the AO @ 50%. In view of the books having maintained and confirmed by the Hon'ble High Court in Tax Appeal Nos. 62 to 70 of 2005, the results disclosed accepted and additions be deleted." 9. On this aspect, the appellant/petitioner submitted in the course of hearing that the Tribunal while adjudicating the aforesaid Ground did not notice that the points raised by the Revenue were similar to those raised while levying penalty for non-maintenance of books u/s 271A of the Act and the same have been adjudicated in favour of the assessee by the Pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g of section 254(2) of the Act. 11. We have carefully considered the rival submissions. On this aspect, we find that the Tribunal proceeded to affirm the conclusion of the Assessing Officer as well as the CIT(A) that the books of account were not reliable and therefore the income was required to be estimated. Further, the estimation as made by the CIT(A) was affirmed by the Tribunal. Now, by way of the present petition it is sought to be made out that a plea has been raised in the Ground of Appeal itself that books having been "maintained and confirmed by the Hon'ble High Court in Tax Appeal Nos. 62 to 70 of 2005", the book results be accepted. The said aspect has not been adjudicated. We find that the said plea does appear in the Ground o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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