2022 (8) TMI 1211

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....R PER YOGESH KUMAR U. S. , JM This appeal is filed by the Revenue for assessment year 2014-15 against the order of the ld. Commissioner of Income Tax (Appeals), Rohtak, dated 24.10.2019. 2. The Revenue has raised the following grounds of appeal:- "1. On the facts and the circumstances of the case, the Ld. CIT(A) has erred in law and facts in deleting the addition of Rs. 1,52,11,000/- made by....

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....ee as he was not eligible for allotment of LI license. 3. That the appellant craves leave to add, amend or alter any of the grounds of appeal at the time of hearing of the appeal, if deemed necessary, in the interest of justice & equity." 3. Brief facts of the case are that, the assessee has filed return declaring an income of Rs. 5,79,441/-. Case of the assessee was selected for scrutiny and....

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....acts in deleting the addition of Rs. 1,52,11,000/- made by the A.O which is Rs. 1,41,11,000/- on account of disallowance Chalan paid in the name of Sh. Harish Kumar, Rs. 11,00,000/- on account of disallowance the sub vend fee paid. The Ld. DR further submitted that, there is a violation of law evident from the facts of the case and same cannot be regularized by L-1 under the provision of any other....

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....s dummy bidder and the entire purchases and sale and expenditure was incurred by the assessee. Therefore, submitted that, the order of the CIT (A) requires no interference. 8. We have heard the parties perused the material available on record and gave our thoughtful consideration. It is not in dispute that the liquor license has been issued in the name of one Mr. Harish Kumar who is only a sales ....