2018 (10) TMI 1694

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....the Revenue ORDER Pramod Kumar,   1. By way of this appeal, the assessee appellant has challenged correctness of the order dated 20th January 2016, passed by the learned CIT (A), in the matter of assessment under section 143(3) of the Income Tax Act, 1961, for the assessment year 2010-11.   2. When this appeal was called out for hearing, learned counsel for the assessee pointed out....

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.... of Rs. 1,58,31,847/- under section 14A r.w.r. 8D. As we do so, we have taken note of the uncontroverted factual position that the Assessing Officer has not shown any dissatisfaction with the disallowance under section 14A r.w.r. 8D offered suo motu by the assessee. Learned Departmental Representative has not disputed this factual aspect. In view of these discussions, the impugned disallowance und....