relying on the
assessment order submitted that the Ld. CIT(A) has wrongly allowed the
deduction in question treating the assessee cooperative bank ... revenue is that the Ld. CIT(A) has wrongly
held that the actual amount debited on account of provisions for bad and
doubtful debt
payable on the clearance of the said material, hence the appellant has wrongly utilized the Cenvat Credit lying in the cenvat account. Accordingly ... this case, I find that the appellant have debited the Cenvat Credit even though wrongly at the time of removal of non-excisable fabric
such or this was
a deduction wrongly claimed by the appellant. The appellant has not debited this amount
conclusion is wrong that the
assessee has nothing to say in this regard when he has
debited it in the profit and loss account. After ... conclusion is wrong that the
assessee has nothing to say in this regard when he has debited it in
the profit and loss account. After
submit that the said demand has been wrongly raised. He draws our attention to the various debit notes raised by them and submits that
entire demand was confirmed only on the wrong factual matrix that the appellant have raised debit note and recovered the amount whereas the fact remains ... incorrect therefore the adjudicating authority has wrongly confirmed the demand. We find that the records showing whether the debit notes were raised by the appellant
wrong entries of September,
October and November and December 2014;
ii) to waive off the penalty of Rs.1,501/-, which has been
debited ... amount;
which was debited to his account on account of bouncing of the
cheques; which were wrongly presented but it is reflected from the
loan
Bank Ltd.), since Opposite Party No.1 had illegally debited the loan installment twice wrongly from his account. It was further stated that ... fold. Firstly, the Opposite Party No.1 had illegally debited the loan installment twice wrongly from his account one by ECS mandate and another
project revenue without appreciating the fact that the debiting of
the impugned expenditure was wrong and the same view was
accepted by the AR during ... recompute the project
revenue without appreciating the fact that the assessee has
debited the said expenditure to P&L a/c but the same
work, as the same has been debited to the job work account. But the AO has
wrongly considered the same as it is attributable
