2014 (7) TMI 987

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....is appeal by the Revenue for the assessment year 2006-2007 is directed against the order of the CIT(A). 2. The only ground of the appeal of the Revenue is as under:     "1. On the facts and in the circumstances of the case and in law, the ld.CIT(A) has erred in deleting the addition of Rs. 14,01,447/- made on account of suppression receipt of the IT Act." 3. The learned DR ....

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....es payable to the assessee on accrual basis. The assessee has submitted reconciliation statement and difference amount was retention money and also receipts and payments were properly reconciled. He has relied on the order of the CIT(A). 4. We have considered rival submissions and have perused the orders of the AO and the CIT(A). We find that the CIT(A) has given a finding that it has been cert....