2020 (8) TMI 106

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....AL MEMBER: This assessee's appeal for AY 2012-13 arises against the order dated 09.04.2018 passed by the Commissioner of Income Tax (Appeals)-2, Kolkata in Appeal No.10699/CIT(A)-2/2015-16 in proceedings u/s 143(3) of the Income tax Act, 1961 (in short the "Act"). Heard both the parties. Case file(s) perused. 2. The assessee's sole substantive grievance in the instant appeal seeks to revers....

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....has taken as to page 2 in assessment order that the Assessing Officer went by the unit-wise revenue generation only after noticing certain deficiencies in assessee's allocation. He seeks to pinpoint the assessee's Rudrapur unit share of expenses is 17.23% as against revenue generation of 7.23% only. 5. We find no merit in Revenue's foregoing stand. Case records indicate that both the ....