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2011 (4) TMI 160 - AT - Income TaxAddition - Best judgement assessment - Method of accounting - Estimation of profit - The notices were not duly served on the assessee and, in this manner, it was contended that the assessment has been framed by the Assessing Officer u/s 144 without considering those evidences - the detailed contractual receipt of the assessee are Rs. 40,08,087/- for earning of which the assessee had claimed 'outside job work' of Rs. 38,12,587 - The assessee did not submit details either at the assessment stage or at the stage when the matter was remanded back to the Assessing Officer and, in this manner, he has rejected the claim of the assessee that the entire payments made by the assessee were not liable for deduction of tax - The books of account have wrongly been rejected on the ground that the assessee did not produce books of account, bills, vouchers at the stage of assessment and the assessee is also challenging the application of estimation of rate @ 8% From the audit report, it cannot be conclusively said that the expenses shown to be incurred in respect of 'outside job work charges' actually relates to the work got done by the assessee from outside parties - assessee was not properly represented before the Assessing Officer during the course of assessment proceedings and during the course of remand proceedings also proper opportunity is not made available to the assessee - Appeal is allowed by way of remand to AO for denove assessment
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