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2014 (6) TMI 474 - AT - Income TaxDetermination of total income – Disallowance of salary expenses – Held that:- CIT(A) called remand report from the AO/ ACIT on the written submissions of the assessee dated 6/6/2012 and the AO submitted a detailed report dated 6/8/2012 - the assessee submitted written submissions before the CIT(A) on 4/9/2012 and the assessee also submitted other relevant details of purchase, bills, supporting evidence and TDS Certificates before the authorities below but the same have not been considered while passing the impugned order and the assessment order - the appeal of the assessee has been dismissed on the basis of acryptic and mechanical order without considering the relevant remand report, submissions of the assessee and other relevant evidence and supporting documents - The AO also ignored relevant submissions, explanation and supporting evidence of the assessse while passing the assessment order - the issue of assessment for AY 2009-10 requires fresh adjudication at the end of AO – thus, the matter is remitted back to the AO for fresh adjudication – Decided in favour of Assessee.
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