2019 (8) TMI 362

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... R D E R 1. The Revenue is in appeal against the order dated 10th December, 2018 passed by the Income Tax Appellate Tribunal ('ITAT') in ITA No. 3375/Del/2015 for Assessment Year (AY) 2010-11. 2. The Revenue seeks to assail the order of the ITAT on the ground that it held that the rejection of the books of account of the Assessee by the Assessing Officer (AO) was not proper and that the AO had n....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ded to the income of the Assessee under Section 69C of the Act. 4. The Assessee's appeal was allowed by the Commissioner of Income Tax (Appeal) ['CIT(A)'] by an order dated 3rd March, 2015 inter alia on the ground that before invoking Section 145 of the Act, the AO had not given any opportunity to the Assessee and therefore, could not have drawn an adverse influence against it. 5. The ITAT has, ....