2017 (12) TMI 1689

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....Sh. Ashwani Kumar. Aditya Kumar & Ms. Kanika Gupta ORDER Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the Revenue against the order of the Commissioner of Income Tax (Appeals), [herein after referred to as CIT(A)] -5, Ludhiana dated 01.05.2017. 2. The Revenue is aggrieved by the act ion of the CIT(A) in deleting the disallowance made by the Assessing offic....

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.... u/s 14A of the Act at Rs. 32,17,309/-. Being aggrieved by the above disallowance, the assessee preferred an appeal before the CIT(A). 4. The CIT(A) deleted the addition while relying upon the decision of the Coordinate Bench of the Tribunal in the own case of the assessee for assessment year 2007-08. Before us, the Ld. AR has relied upon the var ious decisions of the Hon'ble High Court ....