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2016 (5) TMI 1428 - HC - Income TaxAddition of sales inflation figure to the assessee’s income - Held that:- We have requested Mr.Khaitan to find out from the assessment order, the relevant information to show that the assessing officer did not dispute the inflation of the sums indicated by the Tribunal in its order. Mr.Khaitan was unable to show any such thing from the assessment order. Tribunal referred to something in the order of the assessing officer which is not there. The Tribunal without any evidence on record and without any admissible evidence having been adduced by the assessee, directed the assessing officer to exclude the amount of ₹ 2.90 Crores approximately and ₹ 5.90 Crores from the total income of the assessee for two block periods. We are, therefore, convinced that there is lot of substance in the submission advanced by Mrs.Gutgutia that this finding is perverse. We, therefore, add the following question of law : “Whether the order directing the assessing officer to exclude the amount of ₹ 2,90,43,971 and ₹ 5,90,21,000 being the sales and fictitious income from the total income for the two block periods is perverse ?” Let the appeal be listed on 16th May, 2016 for hearing.
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