TaxTMI 
TaxTMI 
2012 (3) TMI 722
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.... ORDER PER G C GUPTA (VICE-PRESIDENT):- This appeal by the assessee for Assessment Year 2005-06 is directed against the order of the learned CIT(A). The only ground of appeal of the assessee is as under:- "On the facts and in the circumstances of the case as well as law on the subject, the learned CIT(A) has erred in confirming the action of the AO in making addition of Rs.3,02,834/- of exce....
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....the immediately preceding Assessment Year 2004-05. We find that in similar facts the addition made u/s 40A(2)(b) of the Act on account of excessive interest in the immediately preceding assessment year 2004-05 was deleted by the learned CIT(A) in the case of the assessee vide his order dated 29-01-2008. It was stated by the assessee that no further appeal was preferred by the Revenue against the s....