TMI Blog2021 (6) TMI 1035X X X X Extracts X X X X X X X X Extracts X X X X ..... the proper perusal of the evidence before the AO. Before the CIT(A), the assessee has submitted that books of account, purchase bills, wages/salary registers were produced but was not examined properly by the AO as per the contention of the Ld. AR. The assessee has not filed any paper book before us as to show which documents were before the Assessing Officer. Therefore, it will be appropriate to remand back the issue to the file of the Assessing Officer for taking proper cognizance of all the records related to books of accounts, purchase bills, wages/salary registers etc. Appeal of the assessee is partly allowed for statistical purpose. - I.T.A. No. 6381/DEL/2017 - - - Dated:- 29-6-2021 - MS SUCHITRA KAMBLE , JUDICIAL MEMBER AND DR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nted to the appellant, that the appellant has factually received an interest of ₹ 3,43,669/- on the refunds received during the year, though the appellant has declared the interest received on the refund of ₹ 1,07,072/- on the basis of documentary evidences. 4. That the orders passed by the Assessing Officer and further upheld by the Ld. CIT(A) are unconstitutional, as having no locus standi under the law because the books of accounts, bills / vouchers / muster rolls, wages sheets etc. have been verified and examined by the Assessing Officer and no discrepancy if any has ever been found or noticed there from prior to proceed the Assessment proceedings, which the CIT(A) has failed to appreciate while adjudicating the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of civil construction under the name and style of M/s Rama Contractors. Return of income was filed on 20/09/2013 declaring income of ₹ 44,04,700/-. During the year under consideration the assessee has shown net profit of ₹ 45,97,828/- on gross receipt of ₹ 14,86,04,990/- thereby declaring of net profit 3.09%. The Assessing Officer made addition on account of difference in gross receipt amounting to ₹ 25,40,955/- disallowance out of material purchases expenses amounting to ₹ 3 lac, disallowance out of wages and salary amounting to ₹ 2 lac and disallowance out of other expenses amounting to ₹ 27,103/- as well as addition on account of 244A on account of interest allowed amounting to ₹ 2,36,597/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in each year. The matter is not identical to that of Assessment Year 2011-12 in context of each Assessment Year is a different Assessment Year and to prove that these are estimated additions has to be determined after the proper perusal of the evidence before the Assessing Officer. Before the CIT(A), the assessee has submitted that books of account, purchase bills, wages/salary registers were produced but was not examined properly by the Assessing Officer as per the contention of the Ld. AR. The assessee has not filed any paper book before us as to show which documents were before the Assessing Officer. Therefore, it will be appropriate to remand back the issue to the file of the Assessing Officer for taking proper cognizance of all the rec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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