IN THE HIGH COURT OF DELHI AT NEW DELHI 
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   ITA 293/2012  
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 CIT  ..... Appellant 
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 Through Mr. Deepak Chopra, Sr. Standing Counsel. 
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 versus 
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 CHANDRA BUILDCON PVT LTD.    ..... Respondent 
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 Through Nemo. 
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 CORAM: 
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 HON'BLE MR. JUSTICE SANJIV KHANNA 
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 HON'BLE MR. JUSTICE R.V.EASWAR 
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 O R D E R 
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    02.05.2012 
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 The CIT(Appeals) and the tribunal have noticed that the Assessing 
 Officer had disallowed the entire payment of Rs.2,21,84,500/- on account 
 of wages paid to labour for doing land leveling work.  It is not disputed 
 that land leveling work has been done and the same could not have been 
 performed without paying wages.  This factum has been adversely commented 
 upon and in our opinion rightly by the CIT(Appeals), who has stated that 
 the Assessing Officer was completely unjustified in not allowing even a 
 single rupeee as expenditure but taxing the incoming or the receipts. 
 The CIT(Appeals) also noticed that the manner in which the Assessing 
 Officer had conducted the proceedings and had after calling for remand 
 report, has passed an order making certain observations.  The documents 
 taken on record under Rule 46A and the remand report have not been filed 
 before us. 
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 2. The Revenue preferred an appeal and after hearing the parties, the 
 tribunal has ultimately given the following directions: 
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 ?4. We have heard rival contentions and perused the material available 
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 on record.  We find merit in the argument of learned counsel.  CIT(A), in our view, has not given any relief but sent the additional material for 
 verification of the AO.  In view thereof we see no infirmity in the order 
 of CIT(A), which is upheld.? 
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 3. In view of the factual position, we do not think that this appeal 
 filed by the Revenue requires and justifies any interference.  The appeal 
 is accordingly dismissed. 
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 SANJIV KHANNA, J. 
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 R.V. EASWAR, J. 
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 MAY 02, 2012 
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 VKR 
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 $ 37. 
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