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TMI Blog2011 (3) TMI 1742X X X X Extracts X X X X X X X X Extracts X X X X ..... peal by assessee is arising out of the order of CIT(A)-Jalpaiguri in Appeal No.389/CIT(A)/JAL/05-06 vide order dated 15.07.2009. The assessment was framed by ACIT, Circle-2, Jalpaiguri u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred to as the Act ) for Assessment Year 2003-04 vide his order dated 28.10.2005. 2. The only issue in this appeal of the assessee is against the order of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fect was pointed out. 3. At the outset, the Ld. Counsel for the assessee took us to assessment order and he referred to the very first page of the assessment order (last part), which reads as under: Percentage of yield: The assessee manufactured tea from the tea leaves plucked from its own garden and also it purchased green leaves from outside. It is found that out of total green leaves o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 25,33,054 kg. 5,25,891 kg. 20.76% Further, Ld. Counsel for the assessee took us to entire assessment order and stated that there is no iota of word that books of account are rejected by the Assessing Officer. He stated that CIT(A) simply confirmed the addition despite a specific ground raised before him regarding non-rejection of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the elements attracting either of those provisions are found to exist. In this regard, the Assessing Officer has to give a clear finding to that effect, along with the material on which such finding is based, has to be made out and given by the AO. No assessment under first proviso to section 145(1) or 145(2) can be made by the Assessing Officer without rejecting the books of account. There is no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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