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2012 (12) TMI 125 - ITAT DELHIAddition under Section 68 - additional evidence – alleged that addition made under Section 68 without affording an opportunity to the assessing officer of being heard as envisaged in sub-Rule (3) of Rule 46A – Held that:- CIT (A) forwarded the additional evidences to the Assessing Officer for calling the remand report. In the remand report, the Assessing Officer objected for admission of additional evidences and CIT (A) admitted these evidences and granted the relief to the assessee without giving an opportunity to the Assessing Officer regarding the merits of the additional evidences. - matter restored to the file of AO for fresh decision.
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