A.C.I.T. Vs. SUNIL KUMAR

JUDGEMENT

(1.) Heard learned Senior Standing Counsel for the appellant Income -tax Department.

(2.) The appeal has been filed against the order dated 11.08.2011 passed by the Income -tax Appellate Tribunal, Patna Bench, Patna, by which the appeal of the Revenue was dismissed on all counts.

(3.) The Assessing Officer had, by his order dated 30.12.2009, being assessment order under Sec. 143 (3) of the Income -tax Act, for the assessment year 2007 -08, made a large number of additions disallowing various expenditures on different counts. Aggrieved by the same, the assessee filed an appeal before the Commissioner of Income -tax (Appeals) who, by his order dated 26.05.2010 allowed the appeal and all the additions made by the Assessing Officer were deleted. Aggrieved by the same, the Revenue went in appeal before the Income -tax Appellate Tribunal, Patna Bench, Patna which, by the impugned order dated 11.08.2011, has dismissed the appeal.