2002 (6) TMI 156

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..... mmu, dt. 17th July, 1995, relating to the asst. yr. 1992-93. 2. The Department has raised the following effective ground in this appeal: "On the facts and in the circumstances of the case, the learned CIT(A) has erred in deleting the deduction of Rs. 60,000 made by the AO on account unrecorded purchases sold to the assessee by M/s Uttam Flour Mills and detected from the copy of account of the .....

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..... Dharamvir Ors. (2002) 253 ITR 1 (AT)(Chd). It is also relevant to point out that this Bench of the Tribunal has decided a similar issue against the Department vide order dt. 31st Dec., 2001 in ITA No. 33/Asr/2001 and others in ITO vs. Partap Builders Ors. Respectfully following the above decisions of the Tribunal and without going into the merits of the case, I dismiss the appeal filed by the .....

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