2017 (8) TMI 932

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.... appeal by the Revenue under Section 260A of the Income Tax Act, 1961 ('Act') is directed against the order dated 7th December, 2016 passed by the Income Tax Appellate Tribunal ('ITAT') in ITA No. 3667/Del/2012 for the Assessment Year ('AY') 2008-09. 2. The first question sought to be urged by the Revenue in this appeal is whether the ITAT erred in confirming the order of the Commissioner of In....

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....sue. 5. The second issue concerns the legality of the deletion by the CIT(A) of a disallowance of Rs. 4,07,202/- made by the Assessing Officer under Section 37 (1) of the Act. Here again, although the Assessee had not produced the relevant vouchers before the AO, it did so before the CIT(A). The factual findings in this regard are not shown to be perverse and, therefore, the Court declines to f....