2013 (9) TMI 747

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..... nd Ors.,[2011 (1) TMI 15 - SUPREME COURT OF INDIA] – Decided against the Revenue. - ITA No.-14 of 2012 and ITA No.-13 of 2012 - - - Dated:- 2-9-2013 - Mr. Rajiv Sharma and Dr. Satish Chandra, JJ. For the Appellant :- D.D. Chopra,Ghanshyam Chaudhary For the Respondent :- Mudit Agarwal JUDGEMENT (Delivered by Hon'ble Dr. Satish Chandra) Both the appeals have been filed by the d .....

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..... ement of wheat and paddy and PDS, construction, maintenance and running of cold storage and warehouses and providing help and consultancy to member societies etc. For both the assessment years under consideration, the A.O. completed the assessment under section 143 (3) of the Act. The assessee has shown the "nil" income but the A.O. has completed assessment on the positive income of Rs.19,49,07, .....

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..... /service charges etc. The same was deleted by the Tribunal vide its impugned order. Being aggrieved, the department has filed the present appeal. Heard Sri Ghanshyam Chaudhary, learned counsel for the department at length and perused the pleadings of the appeal. From the record, it appears that the department has filed both the appeals against the additions, which were deleted/restricted by th .....

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