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TMI Blog2016 (3) TMI 324X X X X Extracts X X X X X X X X Extracts X X X X ..... ks of accounts produced before the AO and in particular the stock register maintained by the Assessee - Held that:- ITAT has given cogent reasons as to why the case of the Revenue cannot be accepted. Inter alia, it is pointed out that no evidence was found which could substantiate the Revenue's contention that there were either purchases or sales outside the books of accounts. There was no eviden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation, the same is allowed. 2. The application stands disposed of. ITA No. 162/20163. 3. The Revenue has filed the present appeal against an order dated 5th August, 2015 passed by the Income Tax Appellate Tribunal ( ITAT ) in ITA No.1944/Del/2013 for the Assessment Year ( AY ) 2001-02. 4. As far as the ITAT is concerned, this was the second round of litigation. Earlier by an order date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 26,86,543/-. The Assessee's appeal was dismissed by the Commissioner of Income Tax (Appeals) by an order dated 4th January 2013. The Assessee's further appeal was allowed by the ITAT by the impugned order and the addition was deleted. 7. Inter alia, it is sought to be urged by the Revenue that the figures obtained from the hard disk of the CPU must be given credence over the figures in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t out of the rough document from the CPU/hard disk and adopted for assessment of total income. Such an approach cannot be approved . 9. Having heard the learned counsel for the Revenue and having perused the impugned order of the ITAT, the Court is of the view that the view taken by the ITAT is a plausible one and cannot be said to suffer from any perversity warranting interference. No substant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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