ORDER

PER R.K. PANDA, AM:

This appeal filed by the Revenue is directed against the order dated 3^rd November, 2017 of the CIT(A)-26, New Delhi, relating to assessment year 2010- 11.

2. The assessee has filed the CO against the appeal filed by the Revenue. For the sake of convenience, these were heard together and are being disposed of by this common order.

3. Facts of the case, in brief, are that the assessee is a company and belongs to MM Aggarwal Group of cases and is engaged in the business of preparation, manufacturing, packing and sale of soft drinks on the basis of concentrate and other raw material procured from Coca Cola in the capacity of bottler and distributor of Coca Cola products in India. It filed its original return of income on 08.09.2010 declaring an income of Rs.1,96,490/-. A search action u/s 132 of the Act was conducted in the case of M.M. Aggarwal group of cases on 28^th March, 2015 during which the case of the assessee was also covered. During the course of search carried out at different premises located in India in M.M. Aggarwal group of cases, documents and data storage devices, etc., belonging to the assessee were found and seized. In response to the notice u/s