2022 (6) TMI 1513

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... PER ANIL CHATURVEDI, A.M. This appeal by Revenue has been directed against the Order of the Ld. CIT(A)-35, New Delhi, dated 08.04.2019 relating to the A.Y. 2009-2010. 2. The relevant facts as culled from the material on record are as under: 2.1. The assessee is an individual and proprietor of M/s. K.K. International, New Delhi. The assessee filed return of income for the A.Y. 2009-10 on ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... on account of increase in gross profit. While deleting the penalty on the aforesaid addition, he noted that the addition has been deleted in appellate order and, therefore, the penalty on such addition does not survive. With respect to the addition of Rs. 35,87,182/- made under section 40(a)(ia), he upheld the levy of penalty. 3. Aggrieved by the order of Ld. CIT(A) to the extent of relief gra....