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2004 (3) TMI 48 - HC - Income TaxCIT (Appeals) reducing the disallowance out of the assessee's claim of expenses in respect of job work receipts - assessee had in fact filed the labour register before the Commissioner of Income-tax, and only after being satisfied with the entries the benefit was extended to the assessee - Commissioner deleting the addition which was made by the Assessing Officer upon finding liability to that extent shown by the assessee in its balance-sheet furnished, did not in fact exist - A finding has been recorded in the enquiry that was conducted by the Assessing Officer behind the back of the assessee. This violated the principles of natural justice. In the light of this finding the CIT (Appeals) and the Tribunal both found the procedure adopted by the Assessing Officer as erroneous and against law. No substantial question of law arise – Revenue’s appeal dismissed
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