2018 (5) TMI 1959

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... by the assessee directed against the order of CIT (Appeals) - 10, Kolkata dated 30.11.2016 for the assessment year 2012-13. 2. The only issue that arises from my consideration is whether the Assessing Officer was right in disallowing the claim of the assessee of purchases made from M/s. Manisha Industries of Rs. 6,65,731/-. The Assessing Officer found that the payment in question was made for do .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... case laws in his support. 4. As this legal argument was not taken before lower authorities, I set aside this issue to the file of the A.O. with the direction to verify whether M/s. Manisha Industries has accounted for this amount of Rs. 6,65,731/-, in its income and filed its return of income for the assessment years 2012-13. If it has done so, the Assessing Officer is directed to delete the addi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X