2010 (1) TMI 1179

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.... PER BENCH These appeals by the Revenue are directed against the common order of ld. CIT(A) dated 15.4.2008 for the concerned assessment years. 2. The first common issue raised is that the ld. CIT(A) erred in deleting the addition on account of pension received from M/s Nest West Staff Pension Fund, UK. 3. During the assessment proceedings in these cases the AO noted that assessee has not di....

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....oidance Agreement. Accordingly, he deleted the addition. 5. Against this order the Revenue is in appeal before us. 6. We have heard both the counsels and perused the records. We find that assessment in these cases were framed under section 144/147 of the IT Act. The assessee has not fully cooperated with the AO and not submitted the necessary details, as a result the AO was compelled to make the....