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“NFAC”

Assessment ProceduresSection 144BSection 144B48,618 judgments

The decision most relied on for NFAC is Tecumseh Products India (P.) Ltd. v. DCIT (174 Taxmann.com 1203), cited in 43 judgments on BharatTax.

Leading authorities on NFAC

Tecumseh Products India (P.) Ltd. v. DCIT
174 Taxmann.com 1203 · 2025 · High Court
43
citing judgments

Where the National Faceless Assessment Centre (NFAC) and the Joint Assessing Officer (JAO) have concurrent jurisdiction, a notice issued by the JAO under Section 148 of the Income Tax Act is valid, provided no prejudice is caused to the assessee.

Aggarwal v. NFAC
127 Taxmann.com 637 · High Court
34
citing judgments

Denying a personal hearing when specifically requested, especially after a search and during a pandemic, violates the principles of natural justice. The assessment and appellate proceedings themselves were conducted during the COVID-19 pandemic.

Hire Purchase (P.) Ltd. v. NFAC
128 Taxmann.com 190 · High Court
34
citing judgments

Failure to grant a personal hearing to an assessee when income is likely to be varied based on submitted evidence violates the principles of natural justice and renders the assessment order invalid.

Prem Brothers Infrastructure LLP v. NFAC
142 Taxmann.com 38 · 2022 · High Court
32
citing judgments

When initiating penalty proceedings, the Assessing Officer (AO) must specify the limb of the charge, indicating whether the penalty is for concealment of income or furnishing inaccurate particulars. This requirement is essential for valid penalty proceedings.

Vinodkumar Lakshmipathi v. CIT (Appeals) NFAC
145 Taxmann.com 235 · 2022 · ITAT
21
citing judgments

The ITAT held that failure to file Form 67 by the due date for filing the return of income is not fatal to the claim for foreign tax credit. The appellate authority can condone the delay in filing Form 67.

Alrameez Construction (P.) Ltd. v. NFAC
152 Taxmann.com 382 · 2023 · ITAT
14
citing judgments

Penalty under Section 270A for under-reporting or mis-reporting of income cannot be sustained if additions are made under Section 56(2)(x) and the penalty notice fails to specify the limb under which proceedings are initiated.

Sanjay Gupta v. CIT
366 ITR 18 · 2014 · High Court
13
citing judgments

When the quantum of income is remanded to the Assessing Officer, the issue of penalty for undisclosed income should also be remanded to the Assessing Officer.

Saltwater Studio LLP v. NFAC
157 Taxmann.com 749 · 2023 · Reported
11
citing judgments

A penalty levied for misreporting under section 270A is unsustainable if the Assessing Officer fails to establish how the assessee's case falls within the specific instances of misreporting mentioned in section 270A(9). This requires an application of mind and adherence to the principles of natural justice.

Judgments citing NFAC

Prem Singh, Chamba vs. ITO Ward Palampur, Palampur

The appeals stand allowed in terms of our above order

ITA 945/CHANDI/2025[2014-15]Status: DisposedITAT Chandigarh17 Nov 2025AY 2014-15

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No. 943/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2012-13) & 2. आयकर अपील सं. / Ita No. 944/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2013-14) & 3. आयकर अपील सं. / Ita No. 945/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2014-15) Shri Prem Singh Dcit Circle Palampur बनाम/ The Palace, Chamba Palampur (Hp) - 176061 Vs. Chamba (Hp) -176310 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aampr-8876-P (अपीलाथ"/Appellant) : (""थ" / Respondent) Assessee By : Shri Ajay Jain (Ca) - Ld. Ar Revenue By : Shri Vinod Kumar Chaudhary (Addl. Cit) - Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 13-11-2025 घोषणाकीतारीख /Date Of Pronouncement : 17/11/2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeals By Assessee Have Identical Facts. First, We Take Up Appeal For Assessment Year (Ay) 2012-13 Which Arises Out Of An Order Of Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Cit(A)] Dated 10-07-2025 In The Matter Of An Assessment Framed By Ld. Assessing Officer [Ao] U/S. 143(3) R.W.S.

For Appellant: Shri Ajay Jain (CA) - Ld. ARFor Respondent: Shri Vinod Kumar Chaudhary (Addl. CIT) - Ld. Sr. DR
Section 143(3)Section 148

appeal for Assessment Year (AY) 2012-13 which arises out of an order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 10-07-2025 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) r.w.s

Prem Singh, Chamba vs. ITO Ward Palampur, Palampur

The appeals stand allowed in terms of our above order

ITA 944/CHANDI/2025[2013-14]Status: DisposedITAT Chandigarh17 Nov 2025AY 2013-14

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No. 943/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2012-13) & 2. आयकर अपील सं. / Ita No. 944/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2013-14) & 3. आयकर अपील सं. / Ita No. 945/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2014-15) Shri Prem Singh Dcit Circle Palampur बनाम/ The Palace, Chamba Palampur (Hp) - 176061 Vs. Chamba (Hp) -176310 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aampr-8876-P (अपीलाथ"/Appellant) : (""थ" / Respondent) Assessee By : Shri Ajay Jain (Ca) - Ld. Ar Revenue By : Shri Vinod Kumar Chaudhary (Addl. Cit) - Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 13-11-2025 घोषणाकीतारीख /Date Of Pronouncement : 17/11/2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeals By Assessee Have Identical Facts. First, We Take Up Appeal For Assessment Year (Ay) 2012-13 Which Arises Out Of An Order Of Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Cit(A)] Dated 10-07-2025 In The Matter Of An Assessment Framed By Ld. Assessing Officer [Ao] U/S. 143(3) R.W.S.

For Appellant: Shri Ajay Jain (CA) - Ld. ARFor Respondent: Shri Vinod Kumar Chaudhary (Addl. CIT) - Ld. Sr. DR
Section 143(3)Section 148

appeal for Assessment Year (AY) 2012-13 which arises out of an order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 10-07-2025 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) r.w.s

Prem Singh, Chamba vs. DCIT Circle Palampur, Palampur

The appeals stand allowed in terms of our above order

ITA 943/CHANDI/2025[2012-13]Status: DisposedITAT Chandigarh17 Nov 2025AY 2012-13

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No. 943/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2012-13) & 2. आयकर अपील सं. / Ita No. 944/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2013-14) & 3. आयकर अपील सं. / Ita No. 945/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2014-15) Shri Prem Singh Dcit Circle Palampur बनाम/ The Palace, Chamba Palampur (Hp) - 176061 Vs. Chamba (Hp) -176310 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aampr-8876-P (अपीलाथ"/Appellant) : (""थ" / Respondent) Assessee By : Shri Ajay Jain (Ca) - Ld. Ar Revenue By : Shri Vinod Kumar Chaudhary (Addl. Cit) - Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 13-11-2025 घोषणाकीतारीख /Date Of Pronouncement : 17/11/2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeals By Assessee Have Identical Facts. First, We Take Up Appeal For Assessment Year (Ay) 2012-13 Which Arises Out Of An Order Of Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Cit(A)] Dated 10-07-2025 In The Matter Of An Assessment Framed By Ld. Assessing Officer [Ao] U/S. 143(3) R.W.S.

For Appellant: Shri Ajay Jain (CA) - Ld. ARFor Respondent: Shri Vinod Kumar Chaudhary (Addl. CIT) - Ld. Sr. DR
Section 143(3)Section 148

appeal for Assessment Year (AY) 2012-13 which arises out of an order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 10-07-2025 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) r.w.s

Sihlo, Mandi vs. Income Tax Officer, Ward Mandi, Mandi

The appeal stand allowed for statistical purposes

ITA 877/CHANDI/2025[2017-18]Status: DisposedITAT Chandigarh17 Nov 2025AY 2017-18

Bench: Hon’Ble Shri Laliet Kumar, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./ Ita No.877/Chandi/2025 (िनधा"रणवष" / Assessment Year: 2017-18) Sihlo Ito Ward Mandi बनाम/ Vs. H. Np.224/4, Suhara Mohalla Aaykar Bhawan Mandi, Shimla – 175001 Shimla - 175001 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Epbps-1517-G (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Vishal Mohan (Sr. Advocate) A/W Shri Parveen Sharma (Virtual) – Ld. Ars ""थ"कीओरसे/Respondent By : Dr. Ranjit Kaur (Addl. Cit) – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 17-11-2025 घोषणाकीतारीख /Date Of Pronouncement : 17-11-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2017-18 Arises Out Of An Order Of Learned Commissioner Of Income Tax (Appeals), Nfac [Cit(A)] Dated 19-06-2024 In The Matter Of An Assessment Framed By Ld. Assessing Officer [Ao] On Best Judgment Basis U/S. 144 R.W.S. 147 Of The Act On 29-03-2022. In The Assessment Order, Ld. Ao Made Addition Of Cash Deposits For Rs.28.93 Lacs For Want Of Any Representation From The Assessee. The Ld. Cit(A)

For Appellant: Sh. Vishal Mohan (Sr. Advocate) a/w Shri ParveenFor Respondent: Dr. Ranjit Kaur (Addl. CIT) – Ld. Sr. DR
Section 144

Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2017-18 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 19-06-2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s. 144 r.w.s

Ranjit Singh, Ropar vs. ITO, Ward-2(2), Ropar

In the result, the appeal of the Assessee is allowed for statistical purposes

ITA 807/CHANDI/2025[2013-14]Status: DisposedITAT Chandigarh17 Nov 2025AY 2013-14

Bench: Shri Laliet Kumarआयकर अपील सं./ Ita No. 807/Chd/2025 "नधा"रण वष" / Assessment Year : 2013-14 Ranjit Singh, The Ito, Kiri Afghana Behlolpur बना Warad 2 (2), Chamkaur Sahib, Rupnagar म Rupnagar 141121 Vs. "थायी लेखा सं./Pan No: Gmqps5933A अपीलाथ"/Appellant ""यथ"/Respondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Sh Parikshit Aggarwal, Ca राज"व क" ओर से/ Revenue By : Sh. Vinod Kumar Chaudhary, Jcit, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 12-11-2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 17-11-2025 आदेश/Order This Appeal By The Assessee Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals), Nfac, Dated 22.08.2024, For The Assessment Year 2013-14. 2. The Grounds Of Appeal Raised By The Assessee Are As Under: -

For Appellant: Sh Parikshit Aggarwal, CAFor Respondent: Sh. Vinod Kumar Chaudhary, JCIT
Section 144Section 148Section 250Section 69

Pronouncement : 17-11-2025 आदेश/Order This appeal by the assessee is directed against the order of the Commissioner of Income Tax (Appeals), NFAC, dated 22.08.2024, for the assessment year 2013-14. 2. The grounds of appeal raised by the Assessee are as under: - 1. That on the facts, circumstances ... legal position of the case, Worthy CITIA). NFAC in Appeal No. CIT (A), NFAC/2012- 13/10109565 has erred in passing order u/s 250 dtd. 28.03.2024 as the same is in contravention of provisions of s. 250 of the Income Tax Act, 1961 (hereinafter referred to as "Act"). 2. That on facts

Star Ply Lam Limited, Chandigarh vs. DCIT/ACIT Cir 1(1) Chandigarh, Chandigarh

The appeal stand allowed in terms of our above order

ITA 692/CHANDI/2025[2017-18]Status: DisposedITAT Chandigarh17 Nov 2025AY 2017-18

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं. / Ita No. 692/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2017-18) M/S Star Ply Lam Limited Dcit/Acit Circle 1(1) बनाम/ Sco 34, Sector 26 Chandigarh Vs. Chandigarh-160019 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aaecs-3258-F (अपीलाथ"/Appellant) (""थ" / Respondent) : Assessee By : Shri Parikshit Aggarwal (Ca) - Ld. Ar Revenue By : Shri Vinod Kumar Chaudhary (Addl. Cit) – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 13-11-2025 घोषणाकीतारीख /Date Of Pronouncement : 17/11/2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2017-18 Arises Out Of An Order Of Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Cit(A)] Dated 17-10- 2024 In The Matter Of An Assessment Framed By Ld. Assessing Officer [Ao] U/S. 143(3) Of The Act On 31-12-2019. The Sole Grievance Of The Assessee Is Confirmation Of Addition Of Cash Deposit Of Rs.33.26 Lacs During Demonetization Period. The Registry Has Noted Delay Of 132 Days In The Appeal, The Condonation Of Which Has Been Sought By Ld. Ar On The Strength Of Condonation Petition Which Is Accompanied By Affidavit Of Assessee’S Chartered Accountant Shri Manish Goel. It Has Been Stated

For Appellant: Shri Parikshit Aggarwal (CA) - Ld. ARFor Respondent: Shri Vinod Kumar Chaudhary (Addl. CIT) – Ld. Sr. DR
Section 143(3)Section 68

assessee for Assessment Year (AY) 2017-18 arises out of an order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 17-10- 2024 in the matter of an assessment framed by Ld. Assessing Officer

Deputy Commissioner of Income Tax, Central Circle-1, Ludhiana vs. Jagjit Singh Grewal, Ludhiana

In the result, appeal of the assessee is allowed and that

ITA 357/CHANDI/2025[2022-23]Status: DisposedITAT Chandigarh17 Nov 2025AY 2022-23

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 1242/Chd/2024 निर्धारण वर्ष / Assessment Year: 2022-23 Shri Jagjit Singh Grewal, Barewal, Awana, Ferozepur Road, Ludhiana. Vs The Dcit, Central Circle-1, Ludhiana. स्थायी लेखा सं./Pan No: Ahjpg1260E अपीलार्थी/Appellant प्रत्यर्थी/Respondent आयकर अपील सं./ Ita No. 357/Chd/2025 The Dcit, Central Circle-1, Ludhiana. निर्धारण वर्ष / Assessment Year: 2022-23 Shri Jagjit Singh Grewal, Barewal, Awana, Ferozepur Road, Ludhiana. V S स्थायी लेखा सं./Pan No: Ahjpg1260E अपीलार्थी/Appellant प्रत्यर्थी/Respondent Assessee By: Shri Sudhir Sehgal, Advocate Revenue By: Shri Manav Bansal, Cit Dr Date Of Hearing : 21.08.2025 Date Of Pronouncement : 17.11.2025 Per Rajpal Yadav, Vp Order The Assessee & Revenue Are In Cross-Appeals Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) [In Short ‘The Cit (A)'] Dated 14.12.2024 Passed For

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT DR

आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A' CHANDIGARH BEFORE SHRI RAJPAL YADAV

Tarun Sharda Joint Commissioner of Income Tax (in Situ) Circle-I, Ludhiana vs. Sharmanji Yarns Private Limited, Ludhiana

Appeal stands dismissed

ITA 340/CHANDI/2025[2020-21]Status: DisposedITAT Chandigarh17 Nov 2025AY 2020-21

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.340/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2020-21) Jcit (In Situ) M/S Sharmanji Yarns Pvt. Ltd. Circle-1 बनाम/ Village Lakhowal Road Aaykar Bhawan, Rishi Nagar Kohara, Jandiali Vs. Ludhiana – 141001 Ludhiana - 141112 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aahcs-6629-R (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकर अपील सं. / Ita No.331/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2020-21) M/S Sharmanji Yarns Pvt. Ltd. Dcit-Circle-1 बनाम/ Village Lakhowal Road Aaykar Bhawan, Rishi Nagar Kohara, Jandiali Ludhiana – 141001 Vs. Ludhiana - 141112 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aahcs-6629-R (अपीलाथ"/Appellant) : (""थ" / Respondent) Assessee By : Shri Tej Mohan Singh (Advocate) – Ld. Ar Revenue By : Smt. Kusum Bansal (Cit)(Virtual) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 08-10-2025 घोषणाकीतारीख /Date Of Pronouncement : 17/11/2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1.1 Aforesaid Cross-Appeals For Assessment Year (Ay) 2020-21 Arises Out Of An Order Of Learned Commissioner Of Income Tax (Appeals)

For Appellant: Shri Tej Mohan Singh (Advocate) – Ld. ARFor Respondent: Smt. Kusum Bansal (CIT)(Virtual) – Ld. DR
Section 143(3)

cross-appeals for Assessment Year (AY) 2020-21 arises out of an order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 08-01- 2025 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) r.w.s 144B ... bogus transaction is a certain percentage of profit out of the amount of GST and nothing beyond that. 2. The Hon’ble CIT(A) (NFAC) has erred in adopting the rate of 9% on the basis of average profit of 3 consecutive years, without appreciating the fact that appellant

Sharmanji Yarns Private Limited, Ludhiana vs. Deputy Commissioner of Income Tax, Circle -1, Ludhiana

Appeal stands dismissed

ITA 331/CHANDI/2025[2020-21]Status: DisposedITAT Chandigarh17 Nov 2025AY 2020-21

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.340/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2020-21) Jcit (In Situ) M/S Sharmanji Yarns Pvt. Ltd. Circle-1 बनाम/ Village Lakhowal Road Aaykar Bhawan, Rishi Nagar Kohara, Jandiali Vs. Ludhiana – 141001 Ludhiana - 141112 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aahcs-6629-R (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकर अपील सं. / Ita No.331/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2020-21) M/S Sharmanji Yarns Pvt. Ltd. Dcit-Circle-1 बनाम/ Village Lakhowal Road Aaykar Bhawan, Rishi Nagar Kohara, Jandiali Ludhiana – 141001 Vs. Ludhiana - 141112 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aahcs-6629-R (अपीलाथ"/Appellant) : (""थ" / Respondent) Assessee By : Shri Tej Mohan Singh (Advocate) – Ld. Ar Revenue By : Smt. Kusum Bansal (Cit)(Virtual) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 08-10-2025 घोषणाकीतारीख /Date Of Pronouncement : 17/11/2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1.1 Aforesaid Cross-Appeals For Assessment Year (Ay) 2020-21 Arises Out Of An Order Of Learned Commissioner Of Income Tax (Appeals)

For Appellant: Shri Tej Mohan Singh (Advocate) – Ld. ARFor Respondent: Smt. Kusum Bansal (CIT)(Virtual) – Ld. DR
Section 143(3)

cross-appeals for Assessment Year (AY) 2020-21 arises out of an order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 08-01- 2025 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) r.w.s 144B ... bogus transaction is a certain percentage of profit out of the amount of GST and nothing beyond that. 2. The Hon’ble CIT(A) (NFAC) has erred in adopting the rate of 9% on the basis of average profit of 3 consecutive years, without appreciating the fact that appellant