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TMI Blog2013 (12) TMI 1168X X X X Extracts X X X X X X X X Extracts X X X X ..... T.A. No. 6/2010. - - - Dated:- 20-12-2013 - Rajendra Menon And Anil Sharma,JJ. For the Appellant : Shri Sanjay Lal, learned counsel. ORDER Heard on the question of admission. This is an appeal by appellant under Section 260-A of the Income Tax Act, 1961 challenging the concurrent orders passed by the Commissioner of Income Tax (Appeals) and Appellate Tribunal, Indore. The resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Income Tax (Appeals), appeal was partly allowed vide order Annexure A/2 and therefore, department filed an appeal before the Tribunal and the Tribunal having refused to interfere, this appeal has been filed. It is said that the appellate authority has committed an error in deleting an addition of Rs. 1,10,17,175/- made by the Assessing Authority on account of substantive addition for the block per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the Assessing Officer has made an substantive addition of Rs. 1,10,17,175/-for the block period 01/04/2001 to 27/02/2002 under Section 158(B) (B) as protective addition. It is found that under Section 158(B)(B) such an addition is not permissible. It is also found that similar addition was with regard to the same assessee is already quashed by an order dated 29/04/2005. It was found that huge a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s concurrent in nature passed by the Authorities are based on the assessment procedure followed by assessing authority and the reasons given by the Appellate Authorities cannot be termed as perverse and erroneous warranting interference into the matter. Accordingly, finding no ground, appeal is dismissed at this stage as no substantial question of law arise for consideration. - - TaxTMI - TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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