2019 (4) TMI 1775

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....Pillai, Present appeal has been filed by assessee against order dated 22/04/16 passed by Ld.CIT(A)-7, New Delhi for Assessment Year (A.Y.) 2010-11 on following grounds of appeal: " Based on the facts and circumstances of the case, the appellant respectfully submits that:- 1. The Learned Commissioner of Income Tax (Appeals ) has erred in :- (a) Confirming the disallowances made for the p....

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....y, omit or substitute any of the aforesaid grounds of appeal at any time before or at the time of hearing of the appeal. 2. Brief facts of the case are as under: Assessee filed its return of income on 15/10/2010 which was revised on 02.12.2011 declaring taxable income of Rs. 5,74,74,146/The case was selected for scrutiny, subsequently notice under section 143(2)/142(1) followed by questionnair....

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.... account of provision of warranty. 2.4. Aggrieved by the order of Ld. CIT (A) assessee is in appeal before us now. 3. Ld.AR submitted that only issue raised is in respect of disallowance of provision for warranty. He submitted that said issue now stands covered by order dated 30/03/16 passed by this Tribunal for preceding assessment years being assessment year 2007-08 and 2008-09 in ITA No. 89....