2011 (3) TMI 1016

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..... T v. M/s Vishnu Rice TradingCo. decided on 22.4.2003, wherein it was held that the issue raised could not be held to substantial question of law - Accordingly the appeals are dismissed
MR. JUSTICE ADARSH KUMAR GOEL, MR. JUSTICE RAJESH BINDAL, JJ. Mr. Vivek Sethi, Standing Counsel for the appellant. Mr. Animesh Sharma, Advocate for the respondent. ADARSH KUMAR GOEL, J. 1. Since the regist .....

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..... ion of Rs.5,31,978/- made on account of suppression of yield of Rice PR 106 (Rs.5,08,732/-) and I.R.8 (Rs.23,246/-) by observing that the issue is squarely covered in favour of the assessee by the decision of the Special Bench of the Tribunal, Amritsar Bench in the case of M/s Shankar Rice Co. & Others Vs. I.T.O. (2001) 249 I.T.R. 44 (A.T.) when specific defects were found by the A.O. after examin .....

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