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2014 (8) TMI 937 - ITAT AHMEDABADRectification of mistake - Unexplained income - Held that:- while deciding the appeal of Revenue (2015 (4) TMI 83 - ITAT AHMEDABAD) the issue was restored to the file of CIT(A). Since the main appeal has been restored to CIT(A), we are of the view the CO [2015 (4) TMI 87 - ITAT AHMEDABAD] filed by the Assessee should also have been restored before CIT(A) instead of restoring it before A.O. - Since court have already restored the assessee’s appeal [2015 (4) TMI 86 - ITAT AHMEDABAD] to the file of CIT(A), the present miscellaneous application filed by the Revenue deserves to be dismissed. - Decided against Revenue.
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