2023 (6) TMI 126

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.... ANUBHAV SHARMA, JM: The appeal has been preferred by the Revenue against the order dated 28.12.2017 of CIT(A)-13, New Delhi (hereinafter referred as Ld. First Appellate Authority or in short Ld. 'FAA') in appeal no. TR76/16-17 arising out of an appeal before it against the order dated 20.03.2015 passed u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred as 'the Act') by the DCIT, Circ....

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....order of Ld. CIT(A) wherein it is mentioned in para no. 8 of the additional evidences as follows :- "8. So far as the three creditors who have responded to the notices issued under section 133(6), but as per the response there was a huge variation between their and appellant's version, we beg to submit the reconciliation statement in all the three accounts duly supported by all the re....