2017 (6) TMI 1274

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....p; This appeal by Revenue under section 253 of Income Tax Act is directed against the order of Commissioner of Income Tax (Appeals)-29 [CIT(A)-29, Mumbai] dated 10-10-2014 for the AY 2010-11. For this Revenue has raised following grounds of Appeal: - "1. on the facts and circumstances of the case and in law, the Ld. CIT(A) erred in not allowing AO to examine the facts produced before h....

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....ase for AY 2007-08 in ITA No. 785/Mum/2012 dated 28-10-2015. On the other hand, the learned DR for Revenue not disputed the contention of the learned AR of the assessee. 3. We have considered the rival submissions of ld representatives of both the parties and perused the order of co-ordinate Bench in assessee's own case for AY 2007-08. We have seen that the Revenue has raised identical ground o....

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....ere is number of customers to whom warehousing service is provided. Apart from that the godwown control of the assessee; customer had no right of occupancy. As per the definition of business u/s 2(13) of the Act, business include adventure or concern in the nature of trade. The word adventure' implies a calculative risk and systematic pattern and operation involved in a trade or practice that ....

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....62. 6. Rule 46A provides that whenever some additional evidence is accepted by the id. CIT(A), then he must give an opportunity to the A.O. for cross examination or those evidences and or clarification of the genuineness of such evidences put forward. That in the present case, the id. CIT(A) in his entire order, we do not find anywhere in accepting any additional evidences. The Ld. D.R. a....