2014 (2) TMI 1403

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..... ssessee : Sri S.N. Soparkar, A.R. ORDER PER : D.K. TYAGI, JUDICIAL MEMBER These are cross appeals against the order of Ld. CIT(A)-XI, Ahmedabad dated 30-09-2013. 2. At the time of hearing only following two grounds were pressed by the assessee "1. The Ld. CIT(A) erred in confirming the disallowance of Rs. 1,03,61,067/- being provision for battery replacement out of total provision made Rs. 1 .....

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..... sessee's appeal and revenue's appeal relate to disallowance of Rs. 1,43,99,000/- made by AO on account of battery replacement expenses. Ld. CIT(A) has confirmed the disallowance of Rs. 1,03,61,067/- thereby giving a relief of Rs. 40,37,933/- to the assessee. 4. Assessee wants to place the following additional evidence on record in respect of both the grounds taken by the assessee. "1. Literatur .....

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..... nal evidence is such that it requires verification at the end of AO, the matter is restored back to his file for fresh adjudication after making necessary inquiries/investigations about the veracity of this additional evidence. 5. In the result, cross appeals filed by assesses and revenue are allowed for statistical purpose. Order pronounced in open court on the date mentioned hereinabove at cap .....

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