RAJ BALA Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) TRIBUNAL , Delhi Bench, passed in ITA No. 2084/Del/2005 in respect of asst. yr. 2001 -02 and the same was admitted to consider the question whether finding recorded by the Tribunal in para 9 of the impugned order is perverse ?

(2.) THE assessee is running a brick kiln. During the assessment, AO made addition on estimate basis by not accepting the books of accounts in their entirety and it was held that the production of bricks shown in books of accounts was not correct. The production of the said bricks was held to be much higher in view of the higher consumption of coal than the normal consumption.

(3.) ON appeal by the assessee, further addition was made by the CIT(A) under s. 251(1) as follows :