2014 (3) TMI 1211

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....dvocate with Mr. Deepak Singla, Advocate and Mr. Rishi Chanan, Advocate for the respondent. ORDER CM No.13314-CII of 2013 Allowed as prayed for. ITA No.140 of 2013 Heard. Admitted for determination of following substantial questions of law, which arise in this appeal: i) Whether on the facts and in the circumstances of the case, Hon'ble ITAT New Delhi was right in law in quashing th....

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....ding before the CIT(A) against an addition/disallowance of Rs.5 lacs or above, or the Department had filed an appeal before ITAT against the order of the CIT(A) deleting such an addition/ disallowance and an identical issue in arising in the current year be taken for scrutiny; the Hon'ble ITAT misinterpreting the said instructions wrongly held that the instructions issued by CBDT are not shown....