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2014 (9) TMI 356 - AT - Income TaxSuppressed sales - Goods sold outside the books of account – CIT(A) set aside the additions made by the AO - Held that:- The ld. CIT(A) ought to have called remand report from the Assessing Officer with regard to the additional evidence or the explanations filed by the assessee before him. He should have afforded an opportunity to the Assessing Officer to conduct necessary enquiry with regard to the information received from the Excise Department for suppressed sales outside the books of account. But the ld. CIT(A) did not afford any opportunity to the Assessing Officer and has deleted the additions on the basis of explanations furnished by the assessee, having observed that the Assessing Officer has not made necessary enquiries before making the additions. - matter remanded back to CIT(A) for fresh decision - Decided in favor of revenue.
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