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D.K.SRIVASTAVA, SUSHMA CHOWLA
Bebo Technologies (P. ) Ltd. – Appellant
Versus
Joint Commissioner of Income Tax – Respondent
Ms. Sushma Chowla, Judicial Member - Out of these four appeals, three appeals filed by the same assessee are against the different orders of CIT(A), Chandigarh, dt. 28th Nov., 2008, 25th Sept., 2009 and 26th Feb., 2010 relating to asst. yrs. 2005-06 to 2007-08 respectively against the orders passed under s. 143(3) of the IT Act, 1961. The Revenue has also filed an appeal in ITA No. 116/Chd/2010 relating to asst. yr. 2005-06 against which the assessee has filed cross-objection being C.O. No. 22/Chd/2010.
2. All the appeals/cross-objection relating to the same assessee and appeal of the Revenue having similar grounds were heard together and are being disposed of by this consolidated order for the sake of convenience.
3. The assessee in ITA No. 1115/Chd/2008 relating to asst. yr. 2005-06 has raised the following grounds of appeal :
"1.That the learned CIT(A) has further erred in holding that the assessee’s reasonable profit for the period 1st Oct., 2004 to 31st Jan., 2005 is the cost + @ 17 per cent as against the profit shown at 49 per cent merely on the suspicious premise holding it to be mode of computation of excessive profit which is arbitrary and unjustified.
2.That the learned
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