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2018 (7) TMI 1086 - ITAT DELHIEnhancement of income - addition on account of bank interest and other income - Held that:- AO disobeyed the order of the Tribunal dated 13th October, 2016 by repeating the addition of ₹ 18,18,599/- on account of bank interest and others which addition has already been deleted by the Tribunal vide order dated 13th October, 2016. AO and the Ld. CIT(A) have exceeded their jurisdiction in making addition and enhancing the same addition on account of bank interest etc. The orders of the authorities below are illegal, void ab initio. The AO and the CIT(A) have without any justification fail to follow the order of the Tribunal and as such liable for proceedings under contempt of court’s Act. Set aside the orders of the authorities below and delete the entire addition made by the AO and enhanced by the Ld. CIT(A). - Decided in favour of assessee
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