THE DCIT, CIRCLE-1,, SURAT vs. M/S. NEMLAXMI BOOKS INDIA PVT. LTD.,, SURAT

In the result, the appeal of Revenue is dismissed

Bench: Shri C.M.Garg & Shri O.P.Meenas आ.अ.सं./I. िनधा" अपीलाथ" Appellant V ""थ"/Respondent . . T.A No. रण N वष"/A O Y: 1 1167/Ahd/ 2009- Nemlaxmi Books V The Assistant 2014/Srt 10 India Pvt. Ltd., . Commissioner Of 602, International Income Tax, Circle – Trade Centre, 1, Surat. Majuragate, Ring Road, Surat – 395 002. Pan: Aaacn 7935N 2 1102/Ahd/ 2009- Deputy Commissioner V Nemlaxmi Books 2014/Srt 10 Of Income Tax, . India Pvt. Ltd., Circle -1, Surat. 602, International Trade Centre, Majuragate, Ring Road, Surat – 395 002. Pan: Aaacn 7935N Shri Hiren Vepari, Ca िनधा"रती क" ओर से /Assessee By Shri O.P.Meena, Sr.D.R राज"व क" ओर से /Revenue By 28-05-2018 सुनवाई क" तारीख/ Date Of Hearing: 05-06-2018 उ"ोषणा क" तारीख/Pronouncement On आदेश /O R D E R Per O. P. Meena, Accoutant Member: 1. These Are Cross Appeals By The Assessee & The Revenue Are Directed Against The Order Of Cit(A) Dated 28.01.2014 For The Page 2 Of 18 Nemlaxmi Books India (P) Ltd. Vs. Acit, Circle-1, Surat/I.T.A. No’S.1167 & 1102/Ahd/2014 A.Y. 2009-10

23A part 2 are supposed to be maintained at the manufacturing premises as Page 3 of 18 Nemlaxmi Books India (P) Ltd. vs. ACIT, Circle-1, Surat/I.T.A. No’s.1167 & 1102/Ahd/2014 A.Y. 2009-10 prescribed by the Central Excise Act. But, on verification, there was no such register available at the factory premises and all these registers were maintained