SAFARI BIKES LTD. Vs. J.C.I.T.

JUDGEMENT

(1.) THESE appeals are directed against the order of Ld. CIT(A) dated 12.2.2013 raising common issues by the assessee and Revenue and therefore same were heard together and are being disposed off by this common order.

(2.) IN this appeal the assessee has raised the following grounds:

(3.) (a) That the Worthy CIT(A) has erred in confirming the addition of Rs. 43,69,886/ -, out of the addition of Rs. 86,57,239/ - as made by the Ld. Assessing Officer on account of alleged salary and wages outside the books of accounts.