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TMI Blog2004 (5) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... een shown for this increase. Even the wages have also been increased. The assessee has also shown no justification for it. Therefore, invoking the provisions of section 145(2), the book results were rejected and additions have been made on the ground of low gross profit shown in the books - What should be the addition after rejection of the book results is basically a question of fact - We see no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the provisions of section 145(2) had rightly been applied by the Assessing Officer? 3. Whether, on the facts and in the circumstances of the case, the Tribunal erred in law in brushing aside the accepted history of over 25 years and in not appreciating that the assessee continued to maintain the same system of accounting and the same books of account as had been maintained in the past and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stances of the case, the finding of the Tribunal that the shortage is excessive is perverse being based on not any material? 8. Whether, on the facts and in the circumstances of the case, the Tribunal erred in law in observing that the figure of shortage was eight per cent, when the same was only six per cent, as shown before the Tribunal? 9. Whether, on the facts and in the circumstances of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ircumstances of the case, the Tribunal has acted perversely by holding that the provisions of section 145(2) are applicable when the books were maintained in the same way and on the same pattern as in the earlier years and when in the assessment year 1983-84 the Tribunal itself had deleted the applicability of the provisions of section 145(2)?" The Assessing Officer has rejected the book results ..... X X X X Extracts X X X X X X X X Extracts X X X X
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