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Income Tax Appellate Tribunal, “E” BENCH, MUMBAI
Before: SHRI SHAILENDRA KUMAR YADAV, JM & SHRI RAJESH KUMAR, AM
O R D E R PER RAJESH KUMAR, A. M: This is an appeal filed by the revenue challenging the order dated 19.3.2014 passed by ld.CIT(A)-29, Mumbai, for assessment year 2009-10 by which the revenue is challenging the deletion of addition of Rs.10,00,000/- by accepting the additional evidence u/s 46A of the Income Tax Rules, 1962.
The facts of the case are that the assessee filed its return of income on 30.7.2009 declaring total income at Rs.2,34,919/-. The case of the assessee was selected for scrutiny and the Assessing Officer after making certain disallowances framed the assessment u/s 143(3) at Rs.22,45,600/-. Aggrieved by the order of the AO, the assessee preferred an appeal before the ld.CIT(A), who in turn deleted the addition to the extent of Rs.10,00,000/-. Being aggrieved by the order of ld.CIT(A), the revenue is in appeal before us.
2 4039/Mum/2014