2018 (11) TMI 1682

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....spondent : Sh. Gautam Jain, Advocate ORDER Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the Revenue against the order dated 26.03.2018 of the Commissioner of Income Tax (Appeals), Rohtak [herein after referred to as CIT(A)]. 2. The Revenue in this appeal has agitated the action of the CIT(A) in deleting the disallowance made by the Assessing officer for no....

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.... assessment proceedings and thus the ratio of decisions of the cases discussed above is squarely applicable in this case. Thus, in view of the above discussion and the decision of Hon'ble Supreme court of India in the case of Nagpur Hotel Owners ' Association (supra), and Hon'ble Punjab & Haryana High Court (jurisdictional High Court) in the case of CIT vs M/ s Shimla Chandigarh Dioces....