2022 (8) TMI 1620

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.... the Assessee : Sh. D.P. Singh, Adv. For the Revenue : Sh. Abhishek Kumar, Sr. DR. ORDER PER SHAMIM YAHYA, AM, Earlier this Tribunal had passed an order in Miscellaneous Application No. 555/Del/2019 for Assessment Year 2011-12, vide order dated 23.09.2022. Through this Miscellaneous Application, the assessee has requested to adjudicate the grounds no. 6 and 7, which were filed as ....

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....ance with Hon'ble Delhi High Court direction, we recall the grounds no. 6 & 7 in ITA No. 1909/Del/2016 for Assessment Year 2011-12. The said grounds 6 & 7 as noted by the Hon'ble High Court read as under:- "Ground No. 6 The Ld. AO, on facts and in law, has erred in disallowing the advances written off amounting to INR, 52,53,000 under the provisions of Section 36(2) of ....