After accepting declaration of Assessee during Survey AO cannot tax the amount in different AY

Laxmi Narayan Jewellery Vs ITO (ITAT Cuttack) From the order passed u/s.143(3) of the assessment year 2012-2013, there is no any single word found in regard to survey proceedings u/s.133A of the Act, whereas the documents were available with the same AO i.e. Ward-2(2), Balasore and the assessee accepted some discrepancy in stock and agreed to pay tax thereon. Further we observe from the order of CIT(A) that the ld. CIT(A) after taking into account of the two branches, enhanced/modified the assessment made by the AO but has given substantial relief after considering all the submissions and docu...