2013 (11) TMI 1548

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..... eld that:- During the appellate proceedings before us, assessee filed three compilations. In reply to the query of the Bench, it was stated that all the documents filed in compilations were before AO as well as Ld. CIT(A). To verify the same, assessment records were called for and it was found that certain documents claimed to have been filed before AO were not part of the assessment record. Lear .....

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..... year 2006-07 2007-08 have been filed against the consolidated order of Ld. CIT(A)-I dated 12-11-2009. 2. In both the appeals, revenue has taken identical grounds which read as under:- 1. The ld. CIT(A) has erred in law and facts and circumstances of the case in directing Assessing Officer to delete the working of capital gain and tax entire business income and not to treat any part there .....

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..... cepting the assessee's plea that it was not at all a fit case for levy of interest u/s. 234A, 234B and 234C of the I.T. Act. 4. During the appellate proceedings before us, assessee filed three compilations. In reply to the query of the Bench, it was stated that all the documents filed in compilations were before AO as well as Ld. CIT(A). To verify the same, assessment records were called f .....

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