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2010 (8) TMI 665 - PUNJAB AND HARYANA HIGH COURTGenuineness of the documents - Addition - Expenses to be inflated or bogus - The assessee is a carriage contractor and claimed expenses in the course of execution of the contract - The Tribunal has held that genuineness of the documents relied upon by the appellant was required to be gone into by the CIT(A) properly and was not gone into in terms of the earlier remand order - It is the duty of the CIT(A) to ascertain truth of the facts of the case stated by the assessee when the circumstances of the case are such as to provoke an enquiry - The issue of applicability of section 40A(3) of the Act is an inter-connected issue - In the circumstances, the Tribunal had the justification to remand the matter and no prejudice has been caused to the assessee by the order.
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