IN THE HIGH COURT OF DELHI AT NEW DELHI 
 5. 
                       ITA No.1088/2007  
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 COMMISSIONER OF INCOME TAX                          ..... Appellant 
 Through Ms. P.L.Bansal, Advocate. 
 versus 
 ANAND GUPTA                         ..... Respondent 
 Through 
 CORAM: 
 HON'BLE MR. JUSTICE MADAN B. LOKUR 
 HON'BLE DR. JUSTICE S. MURALIDHAR 
 O R D E R 
                        14.11.2007 
 . 
 The Revenue is aggrieved by an order dated 6th February, 2007 passed by 
 the Income Tax Appellate Tribunal, Delhi Bench ?F?, New Delhi ('Tribunal') in 
 ITA No.4664/Del/2004 relevant for the Assessment Year 1997-98. 
 The Assessing Officer as well as the Commissioner of Income Tax (Appeals) 
 ['CIT(A)] had added an amount of Rs.7,83,021/- on account of discrepancies found 
 in the stock at the time of survey. 
 The Tribunal examined copies of the bills produced by the Assessee and 
 after consideration of the same it was found that there was no reason why a 
 discount of 20% be not allowed to the Assessee while working out the value of 
 the stock.        This is an adjudication purely on the facts of the case. 
 ITA  No.1088/2007 
 page 1/2 
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 No substantial question of law arises. 
 Dismissed. 
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 MADAN B. LOKUR, J 
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 S. MURALIDHAR, J 
 NOVEMBER  14, 2007 
 dn 
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 ITA  No.1088/2007 
 page 2/2 
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