VINOD KUMAR Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THIS is assessee's appeal for assessment year 2004 -05 against the order dated 04.03.2013 passed by learned CIT(A), Bathinda. The grounds taken by the assessee are as follows :

(2.) THAT the Assessing Officer has made additions merely on conjectures and surmises without any legal basis.

(3.) THAT assessee denies the transactions with M/s. Azad Engineering Works, Bathinda & Assessing Officer has not verified it from M/s. Azad Engineering Works, Bathinda that whether M/s. Monga Machinery Store is same party or not. Thus, cross examination of third party despite the request made by the appellant is not made.