2013 (12) TMI 202

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....ORDER The present appeal has been filed by the Department under Section 260A of the Income-Tax Act, 1961 against the judgment and order dated 22.03.2013, passed by the Income Tax Appellate Tribunal, Lucknow in ITA No.517/Lkw/2011, for the assessment year 2007-08. The brief facts of the case are that the assessee is running a partnership concerned in the name and style of M/s. Beekay Distribu....

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....AO has made the addition, which was deleted not only by the CIT(A) but also by the Tribunal. Still not being satisfied, the Department has filed the present appeal. With this background, Sri Alok Mathur, learned standing counsel for the Department has relied on the order of the AO. On the other hand, Sri Pradeep Agarwal, learned counsel for the assessee has relied on the orders of the appell....

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....ection that remand report be filed. Thereafter, a rejoinder was taken from the assessee and the same was also sent to the Assessing Officer for further remand report. Sales Tax assessment order was sent to the Assessing Officer for his comments too. In view of above, the CIT(A) has deleted the addition after having the remand report. The order of CIT(A) was upheld by the Tribunal relying on the....