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2017 (3) TMI 1612 - AT - Income TaxAddition of bogus purchase - CIT-A deleted the addition admitting additional evidence - Held that:- Lot of fresh evidences were furnished before the First Appellate Authority in respect of purchase account, sundry creditors, salary and wages to artists and other staff, security deposits account. That, however, these evidences were not sent to the AO asking for a remand report on the basis of such evidence adduced in compliance with Rule 46A of the Income Tax Rules, 1962 in effect the views and adjudication by the AO was not complied with so far as these fresh evidences are concerned. In the interest of natural justice, the matter is set aside to the file of the AO for reassessment de novo after affording reasonable opportunity of being heard to the assessee and upon considering the fresh evidences to be supplied before him. Appeal of revenue is allowed for statistical purposes.
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