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2013 (8) TMI 991 - AT - Income TaxRejection of books of accounts - Held that:- It would be appropriate that the issue is set aside to the file of the Ld.CIT(A) to adjudicate afresh on merits in respect of the issue pertaining to the rejection/reliability of the books of accounts produced by the assessee after giving due opportunity of being heard to the assessee for defending his case. Disallowance of interest expense - Held that:- We find that we have set aside the issue of disallowance of interest in the case of the assessee to the file of the AO,while deciding the appeals filed by her for the AYs.1005-06 to 2007-08. Following our above referred order,we restore the issue to the file of the AO for fresh adjudication.He is directed to afford a reasonable opportunity of hearing to the assessee. As a result, appeals filed by the assessee for the AYs 1998-99 and 2000-01 stand partly allowed.
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