Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar Usita No. 711, 712 & 713/Del/2022 A.Y. 2016-17, 2017-18 & 2018-19 Kwality Techmech Pvt. Ltd. Vs. Dcit/Acit, B-20, Lawrence Road Cc-20, Industrial Area , Delhi Keshav Puram, North West Delhi, Delhi-110035 Pan : Aaeck1176E Appellant Respondent

139 Of 1996, Tax Appeal No. 243 of 2002, Dec 9, 2014) Gujarat. 14. The Ld. CIT(A) has erred on facts and in law in applying the GP rate of earlier Assessment Years, thereby effectively ignoring the findings and evidences gathered during the search in the case of the assessee and during the surveys conducted on the various suppliers