2021 (7) TMI 1219

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....Per Laliet Kumar, JM The appeal of the Assessee is directed against the order dated 22.09.2020 passed by the Commissioner of Income Tax (Appeals)-1, Amritsar in respect of A.Y. 2017-18. 2. Grounds of appeal: I. That the order of the Assessing Officer as well as the order of Learned CIT(A) are both against the facts of the case and are untenable in law. II. That the worthy C....

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....ing the year under consideration the appellant has claimed an amount of Rs. 22,59,445/- as expenditure in the audited profit & loss a/c out of which an amount of Rs. 19,95,569/- was paid/spent and out of these the balance amount of Rs. 2,63,876/- was duly added in the computation of income filed along- with the return of income. IV. Thus the Ld. CIT(A) did not appreciate that this amount ....

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....3(1) should have been deleted and this addition has been confirmed without any rhyme & reason. VI. That any other ground of appeal which may be argued at the time of hearing of the appeal." 1. At the outset the Ld. AR had drawn our attention to page 6 of the order passed by CIT(A) wherein the CIT(A) had disallowed the claim of the assessee by observing as under. "ii. Further, ....

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....ose of verification of the above said fact. 3. Per contra, the LD DR the order relied upon Lower Authorities and has submitted that he has no objection if the matter setback for AO verification. 4. We have heard the rival contention of the party and perused the material available on record. In the present case, it is the case of the assessee that the assessee had made contribution towards th....