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Income Tax Appellate Tribunal, MUMBAI BENCHES “B”, MUMBAI
Before: SHRI MAHAVIR SINGH & SHRI RAJESH KUMAR
O R D E R PER MAHAVIR SINGH, J.M: This appeal filed by the assessee is directed against the order of the Commissioner of Income Tax(Appeals)-8, Mumbai, dated 18-01-2018 in Appeal No.CIT(A)-8/IT-256/15-16. The assessment was framed by the Income Tax Officer, Circle-3(1)(2), Mumbai, u/s. 143(3) of the Income Tax Act, 1961 [herein after 2 referred to as ‘Act’] for the AY 2012-13, vide his order dated 27- 03-2015.
The only issue in this appeal of assessee is against the order of CIT(A) confirming the addition made by the Assessing Officer (AO) being difference of ₹10,84,842/- as per the P&L A/c and Form No.26AS. For this, assessee has raised the following Ground: “On the facts and in the circumstances of the case and in law, the Ld.CIT(A) has erred in confirming the action of the Ld.AO of adding difference of ₹10,84,842/- towards difference between receipts as per P&L A/c and Form 26AS”.