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TMI Blog2012 (7) TMI 992X X X X Extracts X X X X X X X X Extracts X X X X ..... ITA No. 429/JU/2010 - - - Dated:- 17-7-2012 - N. K. Saini (Accountant Member) And R. K. Gupta (Judicial Member) For the Assessee : N. R. Mertia For the Department : G. R. Kokani ORDER R. K. Gupta (Judicial Member) This is an appeal by assessee against the order of the ld.CIT(A), Jodhpur dated 12-05-2010 for the assessment year 2005-06. 2.1 Various grounds have been tak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .4 Regarding Ground No. 2 i.e. against upholding the action of the AO in referring the matter to the DVO u/s 142A, it was submitted by the ld. AR that the ld.CIT(A) has committed a mistake in not following the order of the Hon'ble Jurisdictional High Court in the case of CIT vs Pratap Singh Amro Singh 200 ITR 788 (Raj.) and in the case of CIT vs Hotel Joshi,242 ITR 478(Raj.) as the ld.CIT(A) h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee deserves to succeed in his legal ground. The Hon'ble Supreme Court in the case of Sargam Cinema vs CIT (supra) while reversing the order of the Hon'ble High Court has held that the Tribunal decided the matter rightly in favour of the assessee inasmuch as the Tribunal came to the conclusion that the assessing authority could not have referred the matter to the DVO without the books o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reversed now by the Hon'ble Supreme Court. In view of these facts and circumstances of the case, we hold that the assessing officer was not justified in making any addition in view of the report given by the DVO and therefore, the appeal on this issue is allowed and the addition so made is deleted. 2.7 Since we have allowed the legal ground in referring the matter in view of the Provisions ..... X X X X Extracts X X X X X X X X Extracts X X X X
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