Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2012 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (9) TMI 195 - AT - Income TaxEnhancement of income by passing an order u/s 154 - income enhanced on ground that TDS certificates reveals more income than shown by assessee - Held that:- A bare reading of the passed u/s 154 reveals that the AO considered the reply of the assessee dated 15.5.2007 to the notice u/s 154 and made the enhancement of assessed income after lapse of two and half years without affording an opportunity to be heard to the assessee after substantial lapse of time. Also, no substantial material is seen pertaining to the fact that the income as shown by the assessee was higher as per TDS certificates submitted by the assessee and we are unable to find any justified reason of enhancement of income. Since, AO failed to confront the assessee for rebuttal and passed the order without even bringing to the notice of the assessee as to which of the income was covered under tax deducted at source certificate and which part of the income remained undisclosed, hence order of CIT(A) deleting such addition is upheld – Decided against Revenue
|