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2018 (5) TMI 1260 - ITAT KOLKATARevision u/s 263 - non discussion on computation of dividend distribution tax by AO - Held that:- The assessing officer has not discussed this issue of computation of dividend distribution tax in his assessment order. The assessee could not demonstrate that this was an issue enquired into by the AO. Hence there is no application of mind by the assessing officer on this issue during the course of assessment or in the assessment order. Hence the argument of the assessee, that the assessing officer has applied the proposition of law laid down by the Hon’ble High Court in the case of Jayshree Tea & Industries Ltd. to the [ 2001 (9) TMI 74 - CALCUTTA High Court] facts of this case is factually incorrect. Nonapplication of mind by the AO to an issue makes the order of assessment erroneous. This error is prejudicial to revenue. - Decided against assessee.
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