Addition not sustainable in absence of any difference in details and reconciliation statement furnished by assessee

HIGH COURT OF GUJARAT Commissioner of Income-tax- IV versus Shree Rama Multi Tech Ltd. TAX APPEAL NO. 506 of 2012 JANUARY 7, 2013 ORDER Ms. Sonia Gokani, J. – The appellant has challenged the order dated 06.01.2012 passed by the Income Tax Appellate Tribunal, Ahmedabad in the present Tax Appeal preferred under Section 260A of Income-tax Act, 1961 (Hereinafter referred to as “the Act”), raising following substantial questions of law for our consideration: “(1) “Whether the Tribunal is right in rejecting the revenue’s appeal filed against the...