2009 (7) TMI 1252

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..... ADRAPPA, V.P: This appeal, by the revenue , arises out of the order dated 16-02-2009 of CIT(A)-XIV, New Delhi, relating to A.Y. 2000-01. 2. The only ground raised by the revenue reads as under: On the facts in the circumstances of the case, the Ld. CIT(Appeals) has erred in deleting the disallowance of ₹ 49,55,300/- by holding that the assessee had discharged its onus especiall .....

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..... uch information or findings of the Investigation Wing were not put to the assessee, violating the principles of natural justice. The learned counsel pointed out that it is for these reasons that the learned CIT(A) has correctly deleted the addition. 5. We have considered rival contentions and gone through the records. In our view the order of the CIT(A) does not require any interference. First .....

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