9911796707
TMI Blog2022 (7) TMI 859X X X X Extracts X X X X X X X X Extracts X X X X ..... geable to tax on the ground that such income denotes write back of advertisement subsidy payable out of provisions for advertisement subsidy created in AY 2009-10 and the deduction for said provision has not been allowed in Assessment Year 2009-10 when it was created. CIT(A) has disposed of the rectification application against the assessee on the ground that such alleged error requires reconsider ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i Chandra Mohan Garg, Judicial Member And Shri Pradip Kumar Kedia, Accountant Member For the Appellant : None For the Respondent : Shri M.K. Jain, Sr.DR ORDER PER PRADIP KUMAR KEDIA, A.M.: The captioned appeal has been filed at the instance of the assessee against the order of the Commissioner of Income Tax (Appeals)-V, New Delhi [ CIT(A) in short] dated 30.01.2015 arisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T(A) reads as under: Order under Section 154 Kindly refer to your application u/s. 154 dated 16.02.2015 in respect of the appellate order for A.Y. 2010-11 in which you claimed to have raised additional ground of appeal. It is noted from your application that the impugned order is not a speaking order. In fact, therefore, your application requires reconsideration of the entire matter an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment Year 2009-10 and the deduction for said provision has not been allowed in Assessment Year 2009-10 when it was created. The CIT(A) has disposed of the rectification application against the assessee on the ground that such alleged error requires reconsideration of the entire matter and cannot be bracketed in the category of mistake apparent from record. 5. We endorse the view taken by the CI ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
