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TMI Blog2014 (4) TMI 847X X X X Extracts X X X X X X X X Extracts X X X X ..... unal’s view is based on material on record and gives rise to no question of law – Decided against Revenue. - Tax Appeal No. 1169 of 2013 - - - Dated:- 13-1-2014 - Akil Kureshi And Sonia Gokani,JJ. For the Appellant : Mr. Sudhir M. Mehta, Adv. For the Respondent : None JUDGMENT (Per : Honourable Mr. Justice Akil Kureshi) 1. Revenue is in appeal against the judgement of the Income Tax Appellate Tribunal ( the Tribunal for short) dated 25.1.2012 raising the following questions of law for our consideration : A. Whether on facts and circumstances of the case and in law, the Tribunal is correct in law in reversing the decision of the CIT(A) by holding that the addition of Rs.13.74 lacs was only on the basis of presum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... akhs (rounded off). 4. On the basis of such findings, the Assessing Officer proceeded to make additions in the income of the assessee. He added sum of Rs.8.22 lakhs (rounded off) on the basis of the unaccounted production, applying gross profit rate of 19% otherwise disclosed by the assessee. This addition was not in challenged before the Tribunal. Having done that the Assessing Officer made two more additions noted above. One was of Rs.13.74 lakhs under section 69 of the Act and another was Rs.24.80 lakhs on the premise that the assessee through unauthorised processing had evaded excise duty of the said sum which was its additional income. 5. Both these disputed additions were confirmed by the CIT(Appeals). The assessee therefore, ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... could not make any addition of the amount of Excise duty evasion quantified by the Excise authorities. We notice that the Ld CIT(A) also did make detailed discussion on the merit of this addition. Accordingly, we set aside the order of the Ld CIT(A) on this issue and direct the AO to delete the said addition. 7. In our opinion, the tribunal s view is based on material on record and gives rise to no question of law. The Assessing Officer had already made additions of undisclosed income on the basis of production which was not disclosed to the excise department. Having done that there was no further scope for further additions particularly of Rs. 24.80 lakhs on the premise that the assessee had evaded excise duty to the said extent. 8. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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