2021 (11) TMI 564

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....ivas ORDER Per S.S. Godara, JM 1. This appeal is filed by the Revenue against the order of the Ld. CIT(A), Kurnool in case No. 0104/CIT(A)/KNL/2016-17, dated 06/06/2018 passed U/s. 143(3) r.w.s. 250(6) of the Income Tax Act, 1961 (the Act) for the Assessment Year 2010-11. Heard both the parties. Case file perused. 2. The Revenue has raised the following substantive grounds in its appeal and t....

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....e Tax before deciding the appeal wherein the Addl. Commissioner of Income Tax has included certain observations which made value additions to the Remand Report of the Assessing Officer. 3. Any other ground(s) that may be urged at the time of hearing." 3. Mr. Y.V.S.T. Sai/Ld. CIT-DR invited our attention to the Revenue's sole substantive ground seeking to revive section 68 addition of unexpl....

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....d 4/9/2013 and the Securities Appellate Tribunal's decision dated 16/10/2007, respectively. Clubbed with this, he has placed on record a paper-book running into 127 pages including the Assessing Officer's remand report dated 29/06/2015 placed before the CIT(A). 4. We find from a perusal of the assessing authority's remand report's conclusion in para 3, page 14 that he had held the....