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2012 (10) TMI 389 - RAJASTHAN HIGH COURTRevision u/s 263 - Order Passed being erroneous and prejudicial to interest of Revenue - Held that:- omission on the part of AO in not including the amount of Rs.8 lacs to the income of the assessee without making appropriate inquiry, while passing the assessment order in the case of assessee for the relevant assessment year was undoubtedly erroneous and prejudicial to the interest of the revenue. The matter relates only to the amount of Excise Duty to be reimbursed by the assessee's sister concern M/s. Plasto Packs International Pvt. Ltd. in regard to job work and not with regard to any liability of Excise Duty borne by the assessee on other manufacturing activities undertaken by it. Regarding the amount of double addition and double taxation, suffice it to say that these are the matters to be gone into by the AO while passing the assessment order afresh after due consideration of the material on record. - remand order as passed by ITAT sustained.
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