2017 (3) TMI 1612

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....his appeal by revenue arises out of the order of CIT(A)-XX, Kolkata vide appeal No. 378/CIT(A)-XX/Wd-34(3)/11-12/Kol dated 22.11.2013 on the following grounds: "1. On the facts and circumstances of the case, and in law, whether the Ld. CIT(A) was correct in deleting the addition of Rs. 4,00,658/- on account of bogus purchase. Alternatively, Ld. CIT(A) erred in deleting the addition to the tune of....

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....leave to make any addition, alteration, modification of grounds at the appellate stage." 3. The brief facts appearing in this case are that the assessee is the proprietor of M/s. D. M. Agency and M/s. Jatra Sanstha. M/s. D. M. Agency deals in trading of Nestle Products whereas M/s. Jatra Sanstha is involved with production of Jatras (traditional Bengali folk drama). The assessee has filed his re....