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2012 (7) TMI 98 - AT - Income TaxReduction of addition made by the AO - revenue contested that CIT(A)allowed the assessee’s claim of expenses without any documentary evidences - Held that:- The explanation pertaining to non judicial stamp paper and loan interest necessarily have to be allowed as non-withstanding the alleged claim of loss of documents in the theft of car which is disputed by the department the fact remains that these are evidences available before different Governmnetal authority namely purchase of non-judicial stamp paper. The factum of loan interest is an evidence available in the bank account of the assessee. The remaining claim of legal charges of deed writer, repair, carpentry, white wash etc. may be examined in the light other than the theft of car also as the Paper Book relied upon before the CIT(A) has not been placed as before - the reasoning given by the CIT(A) namely that the documents were lost in theft in the face of the departmental objection that the theft took place subsequently may not be relevant reasoning as such we restore the issue back to the file of CIT(A) with the direction to pass a speaking order in accordance with law after due verification - in favour of revenue for statistical purposes.
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