ACIT - 19 (3), MUMBAI vs. RISHABH STEEL HOUSE, MUMBAI

आयकरअपील सं./ (िनधा"रण वष" / Assessment Year: 2011-12) ACIT– 19(3) M/s Rishab Steel House बनाम/ Matru Mandir 101-102, Rishabh House Tardeo Road 301, Duncan Road Vs. Mumbai M.A.Road, Mumbai – 400 004 "थायीलेखासं./जीआइआरसं./PAN/GIR No. AACFR-2807-C (अपीलाथ"/Appellant) (""थ" / Respondent) : Assessee by : Ms. Rutuja Pawar-Ld. AR Revenue by : Ms. Jothilakshmi Nayak-Ld. DR सुनवाई की तारीख/ : 04/02/2020 Date of Hearing घोषणा की तारीख / : 05/02/2020 Date of Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by revenue for Assessment Year [in short referred to as ‘AY’] 2011-12 contest the order of Ld. Commissioner of Income- Tax (Appeals)-30, Mumbai, [in short referred to as ‘CIT(A)’] dated 16/07/2018 which is common order for AY 2007-08 & 2011-12. The grounds raised by revenue read as under: -

2. Rishabh Steel House Assessment Year :2011-12 Whether on the facts and circumstances of the case and in law, the Ld. CIT(A) erred in restricting the addition made by the AO on the basis of information received from external sources in the nature of law enforcement agencies?