Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2011 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (12) TMI 148 - HC - Income TaxNon- production of books of accounts by assessee before Adjudicating Authorities – Tribunal recorded finding that books of account were not considered by CIT(A) – Held that:- Tribunal could not return a finding that books of account were not considered by CIT(A) as nothing was produced before him. Such finding is perverse, and cannot be sustained therfore, the matter is remitted back to the Tribunal to decide the appeal afresh. - Decided in favor of Revenue.
|