2010 (4) TMI 274

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..... appeal filed under Section 260-A of the Income-tax Act, 1961 (for brevity, 'the Act'), challenges order dated 22.4.2009, passed by the Income Tax Appellate Tribunal, Chandigarh Bench 'A', Chandigarh (for brevity, 'the Tribunal'), in I.T.A. No. 983/CHD/2007, in respect of Assessment Year 2005-06. 2. The assessee-appellant was subjected to survey under Section 133A of the Act and his case was even .....

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..... e assessee appellant and the premises were locked. The partner of the assessee-firm, who was contacted on the telephone intimated the officer concerned on 20.4.2005 that he would attend the office in the afternoon. He appeared with his counsel but no books of account/vouchers were produced. His statement was recorded wherein he stated that all books of account were destroyed in flood in the month .....

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..... interest was ordered to be added separately. Similar is the situation for the assessment year 2004-05. 4. Mr. Pankaj Jain, learned counsel for the assessee-appellant by citing various provisions of the Act has made a valiant attempt to reopen the case before us and has insisted that additional pieces of evidence could be adduced. 5. We have given our thoughtful consideration to the submissions .....

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