TMI Blog2018 (9) TMI 2060X X X X Extracts X X X X X X X X Extracts X X X X ..... ri. V. Chandrasekhar, Advocate Revenue by : Smt. Padma Meenakshi, JCIT O R D E R Per Sunil Kumar Yadav, Judicial Member This miscellaneous application is preferred by the assessee against ITA No. 1710/Bang/2013, pointing out certain mistakes in the order of the Tribunal. 2. The learned Counsel for the assessee has contended that while adjudicating the appeal, the Tribunal did not adjudica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essment years 2007-08 and 2008-09. The Tribunal has also recorded the statement of the assessee in its order. The assessee made retraction from his earlier statement after more than a year i.e., on 10.09.2009 when he was repeatedly asked to file the return of income. Through retraction, assessee simply wanted to upgrade the books of account to explain the excess stock. The Tribunal has taken all t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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