BATHX BATHWARE INDIA PRIVATE LIMITED,COCHIN vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

Bench: Shri Waseem Ahmed & Shri Soundararajan K

6. The Tribunal in the impugned order has concurred with the findings recorded by the Commissioner (Appeals) and has observed that the revenue has not disputed the fact that there is no discrepancy with regard to quantitative details of the stock items and that the only difference is with regard to adopting the value of closing stock. The Tribunal placed

ABC SALES CORPORATION,KASARAGOD vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

Bench: Shri Waseem Ahmed & Shri Soundararajan K