Court No. - 3 Case :- INCOME TAX APPEAL No. - 26 of 2015 Appellant :- Commissioner Of Income Tax,(Central) Lucknow Respondent :- Shri Raj Kumar Chaurasia, Khurshed Baagh Lucknow Counsel for Appellant :- Sidharth Dhaon, Alok Mathur Counsel for Respondent :- Devashish A.Mehrotra Hon'ble Sudhir Agarwal,J. Hon'ble Ravindra Nath Mishra-II,J. 1. Heard Sri Alok Mathur for appellant and Sri Devashish A. Mehrotra, for respondent. 2. This appeal under Section 260-A of Income Tax Act, 1961 (hereinafter referred to as Act, 1961) has arisen from judgment and order dated 21.10.2014 passed by Income Tax Appellate Tribunal, Lucknow Bench, Lucknow (hereinafter referred to as Tribunal ) in Income Tax Appeal No. 543/LKW/2013. 3. Substantial question of law formulated in this appeal reads as under: Whether ITAT has erred in law as well as in facts and circumstances of case in holding that books of account has to be rejected before referring to D.V.O. u/s 142A and ignoring decision in case of Bharathi Cement Corporation Ltd. Vs. CIT-253 98 (AP) and decision rendered by division bench of Uttrakhand High Court in Case of CIT vs. Bhavani Shankar Vyas-311 ITR 8 (Uttrakhand). 4. Learned counsel for parties at outset could not dispute that issue raised in this appeal is squarely covered by this Court s judgment in Income Tax Appeal No. 25 of 2015 :Commissioner of Income Tax, (Central) Lucknow Vs. Shri Udai Chand Chaurasia Shri Ram Road Lucknow and other three connected appeals decided on 25.01.2017 and Income Tax Appeal No. 22 of 2015: 2 Commissioner of Income Tax (Central) Lucknow Vs. Shri Raj Kumar Chaurasia 25, Datia House, Khurshed Bagh Lucknow decided on 08.03.2017. 5. For reasons stated in aforesaid judgment, question raised in this appeal is answered against Revenue. 6. Appeal is accordingly dismissed. Order Date :- 13.7.2017/Arvind Commissioner of Income-tax,(Central) Lucknow v. Raj Kumar Chaurasia