TMI Blog2014 (1) TMI 1872X X X X Extracts X X X X X X X X Extracts X X X X ..... were with the CBI at that time. Moreover, the issue of addition based on sales tax evasion is sub judicious before the concerned Sales Tax Tribunal. We are of the view that the assessee has not been provided due opportunity of hearing before making various additions against him on various counts, which is violation of principles of natural justice. CIT(A) and restore the issue to the AO with a direction to decide the same as per fact and law. The assessee will be at liberty to have the benefit of documents claimed to have been seized by the CBI at the relevant point of time and the AO is also at liberty to look into the relevant findings of sales tax department touching the issue before him. The assessee is also directed to cooperate in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rejection of books 3. The Ld. CIT(A) erred in rejection of books of accounts, without appreciating the fact that the books and all the documents/papers were not at all available with the Assessee and were in custody with the CBI, and further the Ld. CIT(A) failed to appreciate the fact that the Ld. A.O. has not pointed out any specific defects in the books of accounts. Non adjudication of grounds 4. The Ld. CIT(A) failed to adjudicate from ground no. 6 to 15 which are on merits of the case. Estimation of G.P. 5. The Ld.CIT(A)erred is confirming the addition of ₹ 25,79,575/- by estimating the G.P. on the ground that assessee has not: produced supporting bills without appreciating t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dition of ₹ 2,09,30,565/- by assuming that 69,76,855 litres were sold in local market at a margin of ₹ 3 per litre. The addition is based on assumptions and surmises, without: any basis or evidences. 11. Without prejudice to above, the Ld. CIT(A) failed to appreciate the fact that the addition of G.P. has already been estimated, and hence separate addition for alleged sale of local market would amount to double addition. Hence the addition may be deleted. 12. The Appellant craves leave to add, amend, alter or delete any or all the above grounds of appeal. 3. Briefly the facts of the case are that the assessee is a firm dealing in the manufacture of industrial solvent, mineral turpentine oil, etc. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the Assessing Officer has not pointed out any specific defects in the books of accounts. The CIT(A) also failed to adjudicate ground No.6 to 15 which were on the merit. The CIT(A) also erred in confirming the addition of ₹ 2,40,22,290/- being alleged sales tax evaded as per the Sales tax department. It was also pointed that the sales tax is sub judicious before concerned sales tax tribunal. The Assessing Officer has not justified in making addition based on account of evasion sales tax while the concerned documents were with the CBI. The learned Departmental Representative did not dispute the fact that the issue of additions based on sales tax evasion is sub judicious before the concerned sales tax department and documents were wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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