1997 PTD 2367

I.T.A. NO.4456/LB OF 1992-93 Versus I.T.A. NO.4456/LB OF 1992-93

Citation1997 PTD 2367

CourtIncome Tax Appellate Tribunal

ORDER

This appeal has been filed by the assessee against the order of the CIT(A) for the assessment year 1987-88. The appellant has agitated that the assessing officer may be directed to assess the income in line with other parallel cases.

2. None was present for the Appellant. The appeal is, therefore, taken up for disposal by resort to Rule 20(2) of the Income Tax Appellate Tribunal Rules, 1981.

3. The appellant derives income from ice factory. The appellant declared income at Rs.55,000. The case was selected for total audit. After discussing the facts of the case the assessing officer finalised the income at Rs.228,000. The learned CIT(A) maintained the order of the assessing officer in view of a parallel case existing at NTN 04-30-0811547. None is present to cite a parallel case in which lower rate has been applied. The appeal, is therefore, dismissed being devoid of force.

C.M.S./384/Trib. Appeal dismissed.