Before taking up the main appeal the learned AR for the assessee argued on the admissibility of following additional ground because this go to the root of the case:- "That the learned CIT(A) was not justified to set aside the case for the d& novo deliberation proceeding on estimate of receipts for commission and other income instead of deletion of addition made, as notice under proviso to section 62(1) was not issued giving his mind to reject and estimate the receipts.
2. We have perused the impugned assessment order and we have observed that books of account were not produced by the assessed, hence they were not examined, therefore, when there were no books of account available before the assessing officer, this grievance of the assessee- appellant does not arise from the assessm ent order, hence were decline to entertain the additional ground.
3. With regard to he original ground of appeal the learned AR for the assessee-appellant Stated that in a reported case cited as 2005 PTD 1157 a Division Bench of the Hon'ble Lahore High Court in an identical case allowed the relief to M/s. Royal Travel Service (Pvt.) Limited, Faisalabad. On the other hand, the DR on behalf of the. Revenue defended the order of the learned first appellate authority.
4. We have perused the available records and heard both the parties. We find force in the arguments of the learned. AR for the appellant and we have further observed that the case cited by the learned AR is on all fours with that of the assessee before us. Ln view of this situation, we therefore, are of the considered opinion that the addition under section 24(c) is illegal and, therefore, we order the. Same to be deleted. .
5. With regard to the addition from the P & L account claims the learned AR stated that all the necessary details were provided and the assessing officer has acknowledged the same on page 3 of the impugned assessm ent order. The learned AR, .However, pointed out that DCIT Circle-34 Multan, the author of this order, Without confronting a single instance of inadmissibility disallowed certain amounts in a "very bald manner. We find force in the arguments of the learned AR on this account. Therefore, we do not think that in the given circumstances there was any justification left with the DCIT to make such additions which are, therefore, ordered to be deleted.
6. The appeal filed by the assessee is allowed to the extent and in the manner indicated above whereas the miscellaneous application is dismissed being without any merit.