2019 (8) TMI 151

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.... 1. The order of the Learned CIT (Appeals), in so far as it is prejudicial to the interest of revenue, is opposed to law and the facts and circumstances of the case. 2. The Ld. CIT (A) erred in allowing the assessee's appeal on the issue of disallowance made u/s 14A r. w. Rule 8D as the said matter has not reached finality due to pendency of SLP before the Hon'ble Apex Court against the decision of Hon'ble High Court of Delhi in the case of M/s Cheminvest Ltd (378 ITR 33(Del)). 3. On the facts and in circumstances of the case and in law, the LD. CIT(A) erred in deleting the addition made by the AO in respect of the carbon credits by treating it as capital receipt though the same should have been held as reven....

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....appellant craves leave to add, to alter, to amend or delete any of the grounds that may be urged at the time of hearing of appeal. ITA No.1226/Bang/2018 (AY: 2012-13) 1.The order of the Learned CIT (Appeals), in so far as it is prejudicial to the interest of revenue, is opposed to law and the facts and circumstances of the case. 2.The Ld. CIT (A) erred in allowing the assessee's appeal on the issue of disallowance made u/s 14A r. w. Rule 8D as the said matter has not reached finality due to pendency of SLP before the Hon'ble Apex Court against the decision of Hon'ble High Court of Delhi in the case of M/s Cheminvest Ltd (378 ITR 33(Del)). 3.On the facts and in circumstances of the case and in law, t....

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....hat may be urged at the time of hearing, it is humbly prayed that the order of the Ld. CIT (A) be reversed and that of the Assessing Officer be restored. 5. The appellant craves leave to add, to alter, to amend or delete any of the grounds that may be urged at the time of hearing of appeal. 2. Impugned order passed by Ld.CIT (A) is consolidated order for years under consideration. It is submitted that issues raised by revenue under these appeals are common on identical facts. We thus dispose of these appeals by way of common order. 2.1 It is also been submitted by both parties that, all these appeals filed by revenue raises common grounds relating to disallowance of expenses under section 14 A read with Rule 8D deleted by Ld.....