2017 (2) TMI 1418

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.... AM: This appeal has been filed by the assessee against the order of Commissioner of Income Tax (hereinafter referred as 'Ld. CIT(A)') Mumbai-38, dated 27/11/2013 passed against the assessment order of the Assessing Officer (in short 'AO') u/s 143 (3) dated 30/01/2011 for AY 2009-10 on the following grounds. " Ground I 1. On the facts and circumstances of the case and in law, the Learned Co....

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....only shares & mutual Fund on which dividend was received for the purpose of Rule *D. Ground III The appellant craves its leave to add to, alter, modify, delete all/or any of the Grounds of Appeal." 2.The solitary issue raised in this appeal is with respect to disallowance made u/s 14A. During the course of hearing it was stated by the Ld. Counsel of the Assessee that the disallowance u/s 1....

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....r contra Ld. DR relied upon the order of Lower Authorities. 3.We have considered the submissions made by the Ld. Counsel before us and find that this issue has been decided in favour of the assessee in the judgements relied upon before us. Therefore, accepting the request of the assessee, we send this issue back to the file of AO for giving opportunity to the assessee to submit details of strate....