2017 (3) TMI 1744

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....he Respondent : None ORDER PER PRADIP KUMAR KEDIA - AM: The captioned appeal has been filed at the instance of the Revenue against the order of the Commissioner of Income Tax(Appeals)-2, Ahmedabad ('CIT(A)' in short), dated 23.12.2016 arising in the assessment order dated 21.03.2016 passed by the Assessing Officer (AO) under S. 143(3) of the Income Tax Act, 1961 (the Act) concerning AY 20....

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.... assessee and added the same to the total income of the assessee. The CIT(A) in first appeal, however deleted the additional disallowance of Rs. 76,44,797/-. The Revenue is in appeal against the aforesaid action of the CIT(A). 5. We straightway notice that the assessee has reported tax free income by way of dividend to the extent of Rs. 10,188/- only. In viewof the decision of Hon'ble Gujarat H....