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TMI Blog2014 (2) TMI 26X X X X Extracts X X X X X X X X Extracts X X X X ..... rwani,JJ. For the Appellant : Bharat Ji Agarwal,Ashok Kumar For the Respondent : Nikhil Agrawal ORDER We have heard Shri Bharat Ji Agrawal, Sr. Advocate assisted by Shri Ashok Kumar for the income tax department. Shri Nikhil Agrawal appears for the respondent. These appeals arise out of common judgment of the Income Tax Appellate Tribunal dated 10.12.2013 by which the Tribunal had decided th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 2013 arising out of same orders of Income Tax Appellate Tribunal in ITA Nos.190, 191, 192, 193 and 194/Alld/2011. We had dismissed all the appeals with the findings as follows:- "The Tribunal has observed in para 38 of its judgment that during the course of search or post search or at the time of assessment proceedings or otherwise no material was found on which 15% enhancement in profit rate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see has shown natural GP on the basis of books of account from year to year. The revenue failed to point any special circumstances for estimation of such high profit particularly when during the course of search no incriminating material was found. The submission that in CIT v. Shri Pradeep Baranwal, ITA No.107 of 2013 the appeal was entertained on similar questions of law is not a good ground to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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