2018 (9) TMI 276

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....e was determined by the A.O. at Rs. 20,14,55,260/-. The record of the said assessment came to be examined by the concerned Ld. CIT(A) and on such examination, he found that the assessment u/s 143(3) was made by the A.O. without making proper and adequate enquiry. He, therefore, set aside the order dated 18.03.2013 passed by the A.O. u/s 143(3) vide his order dated 30.03.2015 passed u/s 263 by holding the same to be erroneous and prejudicial to the interest of the revenue with the direction to the A.O. to pass the assessment order afresh. As per the direction of the Ld. CIT, fresh assessment order was passed by the A.O. on 03.03.2016 u/s 143(3)/263 of the Act by making the following two additions to the total income of the assessee: i. ....

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.... sum of Rs. 57,87,806/- having been paid before 15th October, 2010 which was the due date for filing the return of income for the year under consideration, deduction should be allowed to then extent. The A.O. accordingly was directed by the Ld. CIT(A) to verify this claim of the assessee and allow the deduction to the extent of the amount paid before the due date of filing of return for the year under consideration. Aggrieved by the order of the Ld. CIT(A), the revenue has preferred this appeal before the Tribunal on the following grounds: "1. CIT(Appeal) erred by deleting the addition made by the A.O. on account of arrear payment due to wage revision is completely arbitrary, unjustified and illegal. 2. CIT(Appeal) erred b....