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2017 (7) TMI 570 - ITAT CHANDIGARHExemption u/s 10(10C) - Held that:- Since the Assessing officer has noted in the assessment order that assessee offered an amount of ₹ 5 lakhs to tax by claiming that he does not want to claim deduction u/s 10(10C) of the Act and the appeal of the assessee has not been decided on merit, therefore, in view that matter with regard to the merits of the addition have to be considered by Ld. CIT(A). Set aside the order of Ld. CIT(A) and restore the issue on merit, with regard to the addition of ₹ 5 lakhs, to the file of Ld. CIT(A) with a direction to re decide the appeal of the assessee - Appeal of the assessee is allowed for statistical purposes.
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