JAY TEWARI, J. - (1.) APPEAL for the asst. yr. 1988 -89.
(2.) THE assessee, a rice seller, filed return declaring total income at Rs. 65,785 claiming a shortage of 19.60 per cent. The AO allowed shortage due to moisture, dust, dirt and other foreign material etc. only to the extent of 9.60 per cent and accordingly made disallowance with respect to 10 per cent of the shortage. In appeal, the CIT(A) deleted the addition made by the AO. The matter was carried up by the Revenue before the Tribunal which, vide its order, Annex. A3, remitted the matter back to the CIT(A) to decide the issue afresh with regard to the reasonable yield rate on the basis of the opinion of an expert.
(3.) ON remand, the CIT(A) again upheld the order holding shortage of yield of 10 per cent. Against the said order, the assessee preferred an appeal which has been dismissed by the Tribunal vide the impugned order. The assessee is before us proposing the following questions of law : " (i) Whether in the facts and circumstances of the present case in view of the judgments of the Hon'ble Supreme Court ? when the Department has allowed the claim of the assessee in previous as well as subsequent years and also in the case of other assessees carrying on the same business ? (ii) Whether in the facts and circumstances of the present case the impugned orders Annexs. A1, A4 and A5 are legally sustainable in the eyes of law when the Department has allowed the deduction in various other similar cases and denying the same deduction to the assessee -;