- (1.) By way of this appeal, the assessee has challenged the judgment and order of the Tribunal whereby the Tribunal has allowed the appeal preferred by the assessee and dismissed the appeal preferred by the department.
(2.) This court while admitting the matter, has framed following questions of law: "Whether trading additions by rejecting the whole books of account as well as the addition by rejecting some of the purchases can be made simultaneously and whether this would not tantamount to double addition?"
(3.) Counsel for the appellant has contended that the assessee's books of account were rejected and they were assessed on the basis of estimation and while estimating the other income also addition was made under Section 69C of the Income Tax Act which would amount to double taxation while estimating the income. While rejecting the books of accounts, the AO has considered the over all turn over for the head as has been detailed as under: JUDGEMENT_93_LAWS(RAJ)10_2016_1.html JUDGEMENT_93_LAWS(RAJ)10_2016_2.html;