TMI Blog2011 (12) TMI 639X X X X Extracts X X X X X X X X Extracts X X X X ..... efore us against the order of Ld. CIT(A) dated 25th August, 2010 passed for asstt. year 2006- 07. The assessee has taken five grounds of appeal. Out of them only two are substantial grounds, wherein it challenged disallowance of ` 36,49,370/- out of job work expenses and addition of ₹ 13,89,645/- in the value of fringe benefit. 2. With the assistance of Ld. Representative, we have gone th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elhi High Court in the case of CIT vs. PM Electronics Ltd. reported in 15 (Del) DTR page 258. However, the other two additions have been confirmed. The observations of Ld. First Appellate Authority in respect to these two additions read as under :- 3. The assessee is in appeal and has taken five grounds of appeal. I shall adjudicate ground of appeal No. 1 at the very outset wherein disallowanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate ground of appeal No. 3 wherein no arguments had been put forth by the Ld. AR. As such, the addition deserves to be upheld in ground of appeal No. 3. 3. We find that Ld. First Appellate Authority has not made any discussion about these two issues and failed to consider the material on record. The order of the Ld. First Appellate Authority on the issues impugned in the present appeal cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X
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