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TMI Blog2022 (8) TMI 1535X X X X Extracts X X X X X X X X Extracts X X X X ..... PER MS. MADHUMITA ROY - JM: The cross appeals filed by the assessee & Revenue are directed against the order dated 11.06.2020 passed by the Ld. CIT(A)-3, Bhopal arising out of the order dated 25.03.2014 passed by the DCIT (Central), Bhopal under Section 153C r.w.s 143(3) of the Income Tax Act, 1961 (hereinafter referred to as "the Act") for A.Y. 2012-13 & 2011-12. IT(SS)A No. 94/Ind/2020(A.Y. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S. K. Agrawal dated 20.06.2022 has been filed before us by way of an application for additional evidencing under Rule 29 of the Income Tax Rules, 1963. In fact, after constant follow up by the assessee the said Shri Sudhir Kumar Agrawal has issued the said receipt/confirmation on 20.06.2022 which could not be submitted before the authorities below and hence, was confirmed by the First Appellate A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al purpose. IT(SS)A No. 113/Ind/2020(A.Y. 2011-12):- 6. We have heard the submissions made by the Ld. A.R., and we have also perused the relevant materials available on record. 7. The Revenue has challenged the following addition:- "1. On the facts and in the circumstances of the case, the ld. CIT(A) erred in deleting the addition of Rs. 1,82,00,000/- made by the A.O. u/s. 69 of the act. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... On the facts and in the circumstances of the case, the ld. CIT(A) erred in setting aside the issue entailing granting of relief vis-à-vis amount of Rs. 4,55,600/- with respect to agriculture income added by the Assessing Officer for computation purpose." 8. However, it appears that Page 137 of the order passed by the Ld. CIT(A) speaks of quashing of the assessment order for A.Y. 2011-12 h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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