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2016 (3) TMI 324

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..... e reasons stated in the application, the same is allowed. 2. The application stands disposed of. ITA No. 162/20163. 3. The Revenue has filed the present appeal against an order dated 5th August, 2015 passed by the Income Tax Appellate Tribunal ("ITAT") in ITA No.1944/Del/2013 for the Assessment Year ("AY") 2001-02. 4. As far as the ITAT is concerned, this was the second round of litigation. Ea .....

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..... come at Rs. 3,26,86,543/-. The Assessee's appeal was dismissed by the Commissioner of Income Tax (Appeals) by an order dated 4th January 2013. The Assessee's further appeal was allowed by the ITAT by the impugned order and the addition was deleted. 7. Inter alia, it is sought to be urged by the Revenue that the figures obtained from the hard disk of the CPU must be given credence over the .....

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..... m the print out of the rough document from the CPU/hard disk and adopted for assessment of total income. Such an approach cannot be approved". 9. Having heard the learned counsel for the Revenue and having perused the impugned order of the ITAT, the Court is of the view that the view taken by the ITAT is a plausible one and cannot be said to suffer from any perversity warranting interference. No .....

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