D & E of form 3CD i.e. audit report for the financial year ending as on 31.03.2004. The same is reproduced as under:- I.T.A. No.379/Alld/2013, A.Y. 2010-11 11 I.T.A. No.12/Alld/2014, A.Y. 2010-11 I.T.A. No.379/Alld/2013, A.Y. 2010-11 12 I.T.A. No.12/Alld/2014, A.Y. 2010-11 8.2 The A.O. has observed that quantitative details of work-in-progress have not been shown