TMI Blog2021 (7) TMI 590X X X X Extracts X X X X X X X X Extracts X X X X ..... e done. In this back drop, both CIT(A) and ITAT deleted the additions made by the Assessing Officer for the assessment years 2003-2004, 2004-2005, 2005-2006, 2006-2007 and 2007-2008. - Tax Case Appeal Nos.633 to 637 of 2014 - - - Dated:- 29-6-2021 - THE HON'BLE MR.JUSTICE M. DURAISWAMY AND THE HON'BLE MRS.JUSTICE R. HEMALATHA For Appellant : Mr.Kaushik And Mr.S.Sridhar For Respondent : Mrs.V. Pushpa in all TCAs Junior Standing counsel And Mr.M.Swaminathan, Senior Standing Counsel JUDGMENT R. HEMALATHA, J. These appeals are directed against the orders of Income Tax Appellate Tribunal 'D' Bench, Chennai by its order dated 11.10.2012 in ITA Nos.1424, 1425, 1426, 1427 1428/MDS/2012 for the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11.11.08 2,69,780 13,11,780 6,77,398 2005-06 11.11.08 5,33,100 12,93,100 4,03,975 2006-07 11.11.08 35,37,522 48,51,522 12,61,538 2007-08 11.11.08 16,60,690 27,88,690 9,38,673 Aggrieved by the orders of assessment, the assessee filed appeals before the CIT(A)-II, Madurai. The CIT(A) held that the evidence found in one case may not be taken as evidence found for all, as there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no basis to assess the amount collected for the purpose of registration of new vehicles? 3)Whether on the facts and in the circumstances of the case, the Appellate Tribunal was right in deleting the addition since the assessee is in the same line of businsess, further all the group concerns are operated fromt he same address, modus operandi is the same, the partners/directors are related and common and the employees are also common? 4.Heard Mr.Kaushik for Mr.S.Sridhar, learned Counsel for the appellant and Mr.M.Swaminathan, learned Senior Standing Counsel assisted by Ms.V.Puspha, learned Junior Standing Counsel for the respondent. 5.A perusal of the concurrent findings of CIT(A) and ITAT reveals the following: a) In asses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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