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Income Tax Appellate Tribunal, INDORE BENCHES “DB”: INDORE
Before: SHRI CHANDRA MOHAN GARG & SHRI BHAGIRATH MAL BIYANI
and alleged by the AO in the assessment order were dully recorded in the books of account. Therefore, we are unable to see any valid reason to interfere with the findings arrived by the Ld. CIT(A) and thus we uphold the same. Accordingly ground no. 6 of revenue is also dismissed.
Ground no. 1 to 5 of Revenue for A.Y. 2012-13 & 2013-
The grounds of assessee for A.Y. 2012-13 and 2013-14 are identical and similar and the Ld. CIT(DR) could not show us any distinct or dissimilar factual position of situation between A.Y. 2011-12 and AYs 2012-13 & 2013-
14. Therefore, our conclusion recorded for ground nos. 1 to 5 of revenue for A.Y. 2011-12 would apply mutatis mutandis to ground nos. 1 to 5 of revenue for A.Y. 2012-13 & 2013-
Accordingly, grounds of revenue no. 1 to 5 for A.Y. 2012-13 & 2013-14 are also dismissed.
In the result all the appeals of revenue for A.Ys. 2011- 12 to 2013-14 are dismissed.
Cross objections of assessee for A.Y. 2011-12 to 2013-
The Ld. AR submitted that the cross objections of the assessee have been filed only to support the first appellate order. No substantial arguments have been advanced in support of cross objections of the assessee. Since by the earlier part of this we have dismissed appeals of revenue for A.Ys. 2011-12, 2012-13 & 2013-14 therefore the cross objections of the assessee are not being adjudicated upon as have become academic and infractuous.
In the result, cross-objections filed by the assessee for the A.Ys. 2011-12, 2012-13 & 2013-14 are dismissed.
To sum-up, appeals of the Revenue and Cross Objections of the Assessee are dismissed.
Order pronounced in the open court on 10.02.2023.