2017 (11) TMI 2027

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....dl. CIT ORDER PER J. SUDHAKAR REDDY : This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals)-6, Kolkata (hereinafter the 'ld. CIT (A)'), passed u/s 250 of the Income Tax Act, 1961 (the 'Act'), dt. 30/06/2016, for the Assessment Years 2010-11. 2. There is a delay of 83 days in filing of the appeal. The assessee filed a petition se....

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....e order. 4. After hearing rival contentions, I find that the Assessing Officer as well as the ld. CIT(A), has not considered the issues properly on merits. All the additions/disallowances were made on an ad-hoc basis without reference to any material on record. It is well settled that even a best judgment, assessment should be judicious. In fact and addition has been made u/s 69 of the Act, for....