2017 (4) TMI 1468

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Pramod Kumar, AM: 1. This appeal, filed by the assessee, is directed against the order dated 10th December 2015 passed by the CIT(A) in the matter of assessment under section 143(3) of the Income Tax Act, for the assessment year 2012-13. 2. Grievance of the assessee, in substance, is against learned CIT(A)'s upholding the addition of Rs. 42,09,41,720 on account of alleged on money in respec....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....imply follow the decision in the assessment year 2011-12. This, according to the learned Commissioner (DR), shows inconsistency in the approach of the assessee which should not be permitted. He, however, did not point out any distinguishing factors in the facts of assessment year 2011-12 and 2012-13. 4. We see no reasons to take any other view of the matter than the view so taken by the coordin....