DCIT, NEW DELHI vs. SH. MAHESH KUMAR, NEW DELHI
In the result, the appeal of the department is dismissed
ITA 173/DEL/2012[2008-09]Status: DisposedITAT Delhi13 Dec 2016AY 2008-09
Bench: Sh. N. K. Saini, Am & Smt. Beena Pillai, Jm Ita No. 173/Del/2012 : Asstt. Year : 2008-09 Dcit, Vs Sh. Mahesh Kumar, Circle-21(1), C-13/170, Sector-3, Rohini, New Delhi Delhi-110085 (Appellant) (Respondent) Pan No. Aalpk4117B Assessee By : Sh. Ved Jain, Adv. Revenue By : Sh. P. Dum Kanunjna, Cit Dr Date Of Hearing : 16.09.2016 Date Of Pronouncement : 13.12.2016 Order Per N. K. Saini, Am: This Is An Appeal By The Department Against The Order Dated 17.10.2011 Of Ld. Cit(A)-Xxii, New Delhi.
For Appellant: Sh. Ved Jain, AdvFor Respondent: Sh. P. Dum Kanunjna, CIT DR
Section 143(1)Section 271A
271A & 271B of the Act.
4. The appellant craves leave to amend or alter all or any of the aforesaid grounds of appeal and add any other ground of appeal.”
3. Ground Nos. 1 & 2, the grievance of the department relates to the action of the ld. CIT(A) in directing the AO to treat the surplus amount of Rs.81
