2024 (10) TMI 1626

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..... he Prasad Rao, Sr. DR ORDER PER DR. BRR KUMAR - ACCOUNTANT MEMBER: This appeal has been filed by the Revenue against the order passed by the Ld. Commissioner of Income Tax (Appeals)-11, (in short "Ld. CIT(A)"), Ahmedabad, vide order dated 18.05.2023 passed for A.Y. 2016-17. 2. The Revenue has taken the following grounds of appeal:- "1. In the facts on the circumstances of the case, the Ld. C .....

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..... The Ld. CIT(A) has also categorically held that the original bills of all the purchases for two months have been examined in the remand report by the Assessing Officer and the Assessing Officer has neither made any adverse remarks on the remand report nor any adverse material is brought to notice with regard to the sundry creditors of the goods. The Ld. CIT(A) held that the Assessing Officer in h .....

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