Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2013 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (12) TMI 301 - AT - Income TaxAssessment u/s 143(3) – Disallowance u/s 40(a)(ia) – The assessee has paid surveyor fee without deducting tax at source and – Held that:- The taxability of the amount-in-question has not been properly examined by the AO. FAA has also not dealt the subject in proper perspective - AO had made a mistake in adding the same amount on three different accounts while determining the tax liability of the assessee - The FAA should have examine the case properly and give a finding based on the available material and as per law - Solely relied upon the two cases for deciding the issue without referring to any of the papers that were filed before - He did not call for any report from the AO in this regard - He has nowhere mentioned as how the facts emerging out of the paper filed before him were identical to the facts of the case relied upon by him for deciding the issue – The issue set aside for fresh adjudication.
|