ITA No. 5818/DEL/2017 & ITA No. 5957/Del/2017

Parties Involved

Facts Summary

This case involves cross appeals filed by both the Revenue and the Assessee against the order of the Ld. CIT(A)-19, New Delhi dated 03.07.2017 pertaining to assessment year 2012-13. The Assessing Officer (AO) had rejected the books of accounts of the Assessee and made several additions and disallowances. The Assessee appealed against these additions, and the Ld. CIT(A) partially allowed the appeal by restricting some of the additions made by the AO. Both parties then filed cross appeals before t…

Legal Issues

• 1. Whether the Ld. CIT(A) was correct in accepting additional evidences without confronting the AO.
• 2. Whether the Ld. CIT(A) erred in deleting certain additions without calling a remand report from the AO.

Precedents Relied Upon

Judgment Outcome