2011 (6) TMI 971

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..... first appellate order on several grounds. At the outset of hearing, the Ld. A.R. submitted that though Ld CIT(A) has appreciated the co-operation of the assessee with the A.O at page No. 5 of the first appellate order, but he has failed to appreciate the submission made by the assessee explaining the error in making the additions by the A.O. He submitted that the Ld CIT(A) has also erred on the e .....

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..... ₹ 75,000/- and disallowance of ₹ 1,18,500/- u/s. 68 of the Act. The Ld. A.R. submitted that the Ld CIT(A) has failed to consider the written submission filed by the assessee explaining its case on the issue of above additions and the remand report furnished by the A.O thereto by passing an speaking order on the issues. 2. The Ld. D.R. tried to justify the first appellate order on t .....

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