2020 (10) TMI 49

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..... Kumar Chakrapani ORDER PER Smt. P. MADHAVI DEVI, J.M. : This is revenue's appeal for the AY.2013-14 against the order of the Commissioner of Income Tax (Appeals) - 2, Hyderabad, dated 01/12/2017. The grounds of appeal raised by the revenue are as under: 1) The CIT(A) erred in both facts of the case and in law. 2) Whether, on the facts and circumstances of the case, the CIT(A) is correct in .....

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..... eal raised by the revenue are not emanating either from the AO's order or from the CIT(A)'s order. The ld. DR also admitted that these grounds are not emanating from the assessment order, as the additions made by the AO were u/s 40(a)(ia) and 36(1)( va) of the Act and no disallowance/addition was made u/s 14A of the Act. In view of the same, the appeal of the revenue is dismissed as not maintainab .....

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