2014 (5) TMI 771

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....ed by the revenue against the order of Ld CIT(A) dated 9.11.2011. The only issue raised in this appeal is the deletion of Rs..28,35,000/- by Ld CIT(A) which was made by Assessing Officer on account of excess rent paid by the assessee. 2. At the time of hearing, the Ld DR read the assessment order and invited our attention to the fact that as compared to previous year the rent was excessive and th....

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....s paid for increased accommodation. 4. We have heard the rival submissions of both the parties and have gone through the material available on record. We find that Ld CIT(A) after going through the submissions of assessee had passed an elaborate order justifying the payment of rent. The relevant portion of Ld CIT(A) is reproduced as under:- "I have carefully considered the assessment order as we....