TMI Blog2019 (2) TMI 237X X X X Extracts X X X X X X X X Extracts X X X X ..... . This appeal by the Revenue under section 260A of the Income Tax Act, 1961 (for short, 'the Act'), is directed against the common order passed for various assessment years dated 31/01/2018. However, the instant appeal relates to the assessment year 2008-09 vide ITA No.142/Ind/2013 (M/s Bhomiyaji Land & Finance Co., Vs. ITO, Dewas) and ITA No.137/Ind/2013 (DCIt-1(1) Ujjain Vs. M/s Bhoomiy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der section 143(3) of the Act on 29/12/2010 making additions and the total income was assessed as Rs. 68,53,834/-. The Assessee has preferred an appeal before the Commissioner of Income Tax (Appeals), Ujjain beilng appeal No.U-314/10-11 and the same was partly allowed vide order dated 13/12/2012. The CIT(A) deleted the addition of net profits of Rs. 10,86,557/- as well as the deletion of addition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tual conclusions, the IT Appellate Tribunal has maintained the order of the CIT(A) deleting the said amount of Rs. 39,71,000/- as against the addition of Rs. 45,13,000/- made by the assessee. As regards the deletion of Rs. 10,86,557/-, the IT Appellate Tribunal has not agreed with the finding of the CIT(A) as detailed in paragraph 33 of the order and concluded that the Assessing Officer has rightl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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