In the result, the appeal of the department is dismissed
Bench: Sh. N. K. Saini, Am & Sh. Amit Shukla, Jm Ita No. 210/Pat./2013 : Asstt. Year : 2006-07 Income Tax Officer, Vs M/S Silk Centre, Ward-1(3), Hazari Sah Lane, Nath Nagar, Bhagalpur Bhagalpur-812004 (Appellant) (Respondent) Pan No. Aavfs0591F Assessee By : Sh. K. N. Prasad, Adv. Revenue By : Sh. Kaushik Kumar Das, Sr. Dr Date Of Hearing : 06.03.2018 Date Of Pronouncement : 08.03.2018 Order Per N. K. Saini, Am: This Is An Appeal By The Department Against The Order Dated 21.03.2013 Of Ld. Cit(A)-I, Patna.
1) of the Act and never produced Books of Accounts in the form of Cash Book, Ledger, Purchase & Sale Ledger & their Vouchers before 2 ITA No. 210/Pat./2013 Silk Centre the AO, and the deletion of Rs.1,36,37,183/- is illegal & bad-in-law & facts; iii) The order of CIT(A) is perverse