2023 (7) TMI 15

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....ORDER PER B R BASKARAN, ACCOUNTANT MEMBER: The assessee has filed this appeal challenging the order of the CIT(A)-33, Mumbai, relating to assessment year 2010-11. This appeal was disposed off by the Tribunal vide its order dated 31.10.2022. Since the Tribunal did not adjudicate Ground no.7 urged by the assessee, he filed a Miscellaneous Application. Accordingly, the above said order was re-c....

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....ed by the assessee, which worked out to Rs 23,73,288/-. 3. In the appellate proceedings, the learned CIT(A) held that the action of the Assessing Officer in rejecting the books of account is not acceptable. With regard to the expenses disallowed by the Assessing Officer, the learned CITA) restricted the disallowance to 50% of the expenses. Still aggrieved, the assessee has contested the decisio....