9911796707
TMI Blog2019 (5) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... DIP SINGH, JUDICIAL MEMBER : The Appellant, DCIT, Circle 13 (1), New Delhi (hereinafter referred to as the 'Revenue') by filing the present appeal sought to set aside the impugned order dated 21.07.2015 passed by the Commissioner of Income-tax (Appeals)-5, Delhi, qua the assessment year 2007-08 on the grounds inter alia that :- "1. That on the facts and circumstances of the case & in law, the L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -. 3. Assessee carried the matter by way of an appeal before the ld. CIT (A) who has partly allowed the appeal. Feeling aggrieved, the Revenue has come up before the Tribunal by way of filing the present appeal. 4. Assessee has not preferred to put in appearance despite issuance of the notice and consequently, we proceeded to decide the present appeal with the assistance of the ld. CIT DR as wel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot in dispute that in the second appeal filed before the Tribunal, the issue of section 14A was sent back to AO to decide afresh who has passed the order on 07.11.2012 by making addition of Rs. 77,06,410/- u/s 14A in the normal computation but no such addition was made to the book profit. It is also not in dispute that taxable income as per the book profit has been claimed by the assessee at Rs. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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