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2014 (6) TMI 968 - AT - Income TaxUnaccounted investment in land - Held that:- It is seen that Assessee had purchased 6 plots of which 2 plots were from Mr. Intwala and 4 plots were from other parties. A.O had made the addition in respect of all the 6 plots based on the statement of Mr. Intwala. CIT(A) has granted relief in respect of plots that were purchased from other parties because there was no evidence for payment of on money. We find force in the submission of ld. A.R. that the examination of Mr. Intwala has no bearing on the Departmental appeal as its appeal was an independent appeal and was not directly connected with ground raised by Assessee in its appeal. We are therefore of the view that the appeal of Revenue was not required to be remitted to A.O and therefore remitting the Revenue’s appeal was mistake apparent from record.
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