2016 (6) TMI 1363

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.... The appeal filed by the assessee is directed against the order dated 12.3.2014 passed by learned CIT(A)-5, Mumbai and it relates to A.Y. 2010-11. 2. The solitary issue urged in this appeal relates to addition on CENVAT credit and VAT credit u/s. 145A of the Act. 3. We have heard the parties and perused the record. The assessee has been following exclusive method of accounting for accountin....

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....ed the same. He further submitted that the identical issue was considered in other issues by learned CIT(A) and he has restored the matter to the file of the Assessing Officer for examining identical types of reconciliation statement filed by the assessee and in the set aside proceedings the Assessing Officer did not make any addition. 5. Learned Departmental Representative submitted that the r....