- (1.) By way of this appeal, the appellant has challenged the judgment and order of the Tribunal whereby Tribunal has allowed the appeal of the assessee modifying the order of CIT(A) which is partly allowed of appeal of the assessee.
(2.) The facts of the case are that the assessee filed original return declaring Income of Rs.1019369668/- on 29.9.2009 for assessement year 2009-10, further assessee revised return of income on 11.02.2011 declaring total income at Rs.1016766056/-. Further case was selected for scrutiny Notice under Section 143 (2) was issued on 29.9.2009 which was duly served. Detailed query letter along with notice under Section 142 (1) was issued on 18.1.2011. Sh. Anil Mandot, Sr. Vice President (Accounts and Taxation) alongwith Sh. Manish Agarwal, Dy. G.M. and Sh. Suresh Chand Gupta, Asst. Manager attended on various dates and filed replies. Books of account and other documents were produced which were examined on test check basis and the case was discussed with them. The assessee is engaged in business of manufacturing of Cement and generation of power.
(3.) The AO has added income which was further modified by the Tribunal.;