Tayab Khan, Angul vs Ito, Ward-2, Dhenkanal on 31 May, 2017
8. I find that no positive material has been brought on record to
controvert the findings of the CIT(A) that the income computed under the
head "business or profession and gains" of the assessee in the present
appeals was more than Rs.1,20,000/- and the turnover in each case was
more than Rs.10,00,000/-. No specific error could be pointed out by ld A.R.
of the assessee in the order of the CIT(A). Further, no good reasons could
be shown as to why the CIT(A) was not justified in following the decisions
of the Chandigarh Benches of the Tribunal in the case of Pirthi Chand(supra)
and the Agra Bench of the Tribunal in the case of Ashok Kumar Varshney
(supra). Hence, I find no good reason to interfere with the order of the
CIT(A) which is confirmed and the grounds of appeal of the assessee is
dismissed