2015 (2) TMI 1394

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..... THAT:- We have heard the rival contentions and perused the materials available on record. We find merit in the arguments of the ld. Counsel for the assessee. This Bench of ITAT has followed the consolidated order in associated concerns thereby upholding the books of account maintained by the assessee as well as project completion method followed by it. The mistake as pointed out by the assessee .....

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..... owed its earlier order of ITAT in assessee's own group case vide para 2.1 para of the order thereby upholding the rejection of books of account of the assessee project completion method followed by it. This Bench of ITAT has concluded its order in para 2.3 as under:- 2.3 We have heard the rival contentions and perused the materials available on record. The facts and circumstances of the a .....

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..... ials available on record. We find merit in the arguments of the ld. Counsel for the assessee. This Bench of ITAT has followed the consolidated order dated 14-03-2013 in associated concerns thereby upholding the books of account maintained by the assessee as well as project completion method followed by it. Consequently, The mistake as pointed out by the assessee amounts to mistake apparent from re .....

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