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2019 (5) TMI 1550 - ITAT COCHINAssessment u/s. 153C - unexplained investment - HELD THAT:- As additional ground with regard to jurisdiction in framing the assessment u/s. 153C which was remitted to CIT-A by the Tribunal for fresh consideration. The CIT(A) observed that there was incriminating information obtained from the Bank statements of the assessee unraveled during the search u/s. 132 of the Act in the relevant assessment years. In view of the above facts, the CIT(A) confirmed the initiation of assessment proceedings u/s. 153C in all the assessment years. However, he has not at all adjudicated the additions made by the Assessing Officer on merits. Hence, we are inclined to remit the issue to the file of the Assessing Officer for fresh consideration in all the three assessment years as the order of the Assessing Officer was passed ex parte u/s 144 . The appeals of the assessee are partly allowed for statistical purposes.
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