2010 (7) TMI 1011

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..... order of the CIT (A) dated 24th February, 2010 for assessment year 2007-08. The ground of appeal reads as under:- The Ld. CIT (A) has erred in deleting the addition of ₹ 1,10,83,264/- made by the A.O. in respect of Commission Income, without appreciating the fact of the case that the A.O. correctly made this addition by treating 25% of the amount of advances of ₹ 4,92,58,950/- rec .....

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..... sessment year 2003-04 which was also confirmed by CIT (A). The ITAT, however, deleted the disallowance for that year and the said order was followed in assessment year 2005-06. It is also mentioned in the order of CIT (A) that in assessment year 2006-07 the Assessing Officer himself has not made any addition by following the decision of ITAT. In this view of the factual aspect, Ld. CIT (A) has del .....

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