TMI Blog2017 (12) TMI 1607X X X X Extracts X X X X X X X X Extracts X X X X ..... y justification on the part of the CIT(A) in enhancing the income of the assessee on this account. This ground of appeal is allowed and the enhancement of ₹ 1 lac made by the Ld. CIT(A) into the income of the assessee is hereby set aside. - ITA No. 958/Chd/2017 - - - Dated:- 21-12-2017 - SHRI SANJAY GARG, JUDICIAL MEMBER Ms. ANNAPURNA GUPTA, ACCOUNTANT MEMBER Appellant By : Sh. Sud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ac has been made by the CIT(A) on account of disallowance of expenditure relating to the levy of penalty by the Custom Authorities. The Ld. Counsel has submitted that the aforesaid disallowance was made on 6.1.2006 and the disallowance, if any, that could have been made, was to be made by the Assessing officer into the income of the assessee for the assessment year 2006-07. Further, the assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X
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