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2012 (5) TMI 366 - AT - Income TaxAdditions made by the AO due to non-submissions of confirmations by the parties against enquiry letters issued u/s 133(6) – treating the entire transactions to the said 17 parties as bogus entries and made an addition of Rs.3,72,31,524/ - CIT(A) held the findings of the AO in the assessment order and in the remand report to be unsubstantiated – Held that:- AO’s contention that there is no further verification possible due to absence of contact details provided in the affidavits of the concerned parties is not reasonable as he himself had issued inquiry letters u/s 133(6) – verification of the books of accounts and bills and vouchers could be done during the remand - CIT(A) gave a finding that the books of account are found to be audited by the tax auditors, wherein no such infirmities are noted in the maintenance of the books of account and depicting no change in G.P - findings given by the CIT(A) are proper and no infirmity in the order - against revenue .
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