2013 (7) TMI 59

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..... espondent : Shri K. K. Seth ORDER Per Chandra Mohan Garg, Judicial Member. This appeal has been preferred by the revenue against the order of Commissioner of Income Tax(A)-XXIV, New Delhi for AY 2007-08. It is pertinent to note that the assessee has also filed cross objection against the above impugned order in this appeal. 2. The sole ground raised by the revenue in this appeal reads as under:- "On the facts and in the circumstances of the case, the ld. CIT(A) has erred in :- 1. In holding that the addition of Rs.18,54,000/- made by the Assessing Officer is on account of sale booked whereas the same pertains to contracts executed on which TDS has been deducted." 3. The grounds taken by the assessee in cross objection read .....

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..... of Income Tax(A) which was allowed by the impugned order with the following observations:- "4. The above chart was cross-checked with the information called for from the Bahujan Samaj Party u/s. 133(6) of the I.T. Act, 1961 who were asked to provide the detailed copy of account giving information about year-wise payments along with TDS deducted and deposited in the Government Ex-chequer. The ledger copy of account submitted by the Bahujan Samaj Party with reference to the appellant exactly matches the chart submitted by the appellant. Thus, it can be seen that all the payments received by the appellant have been duly declared by them in the Returns of Income for relevant assessment years. The year-wise bifurcation has been carried out by .....

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..... gned order may be set aside by restoring that of the Assessing Officer. 8. Replying to the above, the AR vehemently submitted that the Commissioner of Income Tax(A) called information from Bahujan Samaj Party by invoking powers u/s 133(6) of the Act and asked to provide the detailed copy of account giving information about year-wise payments, along with TDS deducted and deposited in the Government exchequer. The AR further submitted that on verification, the Commissioner of Income Tax(A) found that the detail of sales reflected in profit loss account of the assessee were matched with the details received in reply to the notice u/s 133(6) of the Act, therefore, the addition was deleted by the Commissioner of Income Tax(A) on justified gr .....

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