In the result, the appeal filed by assessee and Revenue for ay: 2009-10 are allowed for statistical purposes, while CO filed by assessee stand dismissed
Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar
135 Chaff Cutter Machines, and this error was a bonafide human error which was later corrected by assessee suo motu on 31st August, 2009 , after the conclusion of search operations. The learned CIT- DR objected and submitted that the addition be confirmed as the assessee has sold 10 chaff cutter machines out of books and this is an undisclosed income