Shri Rohtash Singh, L 32/5, DLF Phase II, Gurgaon vs. DCIT, Circle 2, Gurgaon
November, 09th 2020
This appeal by the assessee is directed against order dated 21/10/2015 passed by the learned CIT(Appeals)-2, Gurgaon [in short ‘the Ld. CIT(A)’] for assessment year 2011-12, raising following grounds:
That on the facts and circumstances of the case, the order dated 30th March, 2014, as passed by the Deputy Commissioner of Income-tax, Circle-2, Gurgaon [hereinafter referred to as “the A.O.”] and as upheld by the Commissioner of Income-tax (Appeals)-II, Gurgaon [hereinafter referred to as “the CIT(A)] vide order 21st October, 2015 is void ab initio.
That on the facts and circumstances of the case, the CIT(A) erred in upholding the disallowance to the tune of Rs.17,28,000/- on account of fencing and commission expenses.