THE ITO Vs. SANJAY MATAI

JUDGEMENT

(1.) THIS is an appeal filed by the Revenue against the order of the ld. CIT(A), Ajmer dated 03 -01 -2012; following grounds are raised:

(2.) ADMITTING the additional ground raised by the assessee as required under sub rule (2) of Rule 46A of I.T.A. Rule 1962, without recording it writing the reasons for its admission.

(3.) DELETING the addition of Rs. 5,14,400/ - on account of unexplained credit u/s. 68 of the I.T. Act, 1961 contrary to the detailed examination made by the AO.