2024 (2) TMI 459

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....a G. C., Advocate ORDER PER N. K. BILLAIYA, AM: This appeal by the revenue is preferred against the order of the CIT(A)-27, New Delhi dated 23.05.2022 pertaining to A.Y. 2009-10. 2. The grievance of the revenue read as under :- "1. Whether in the facts and circumstances of the case, Ld. CIT(A) was justified in deleting the addition of Rs. 4,23,82,000/- made on account of undis....

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....r under consideration and not in respect of entries which did not relate to the assessment year under consideration. According to the AR of the appellant the entries which related to year under consideration amounted to Rs. 3,80,50,000/- only and therefore, the addition, if any, should be restricted to this amount only and the balance addition of Rs. 4,82,82,000/- may be deleted. In support of thi....

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..../ rectifying the error for A.Y. 2009-10. 5. The assessment for A.Y. 2009-10 was completed by the order dated 30.12.2011 framed u/s. 153A r.w.s. 143 (3) of the Act wherein the returned income of Rs. 10952781/- was assessed at Rs. 12328957/-. 6. After receiving the order of the CIT(A) for A.Y. 2010-11 the AO suo-moto framed the order dated 21.07.2015 u/s. 154/250/ 153A/143 (3) of the Act and m....