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2012 (10) TMI 507 - AT - Income TaxAssessment u/s 144 – Arbitrary addition - AO made assessment u/s 144 on the basis of material on record - Assessee furnished all the relevant bills and vouchers along with the details of expenses before the CIT(A) the in support of the entries in the books of accounts shown before the AO – Assessee contended that additions made under the various heads of expenses are not only arbitrary but also unjustified - Held that:- The AO while completing the best judgement, assessment u/s.144 has made very arbitrary additions on each and every items of expenses debited in the P&L account, without assigning any proper reasons. Even during the course of the remand proceedings, he has failed to examine the details and evidences in the form of bills and vouchers and rather has objected to findings of the CIT(A) for admitting the fresh evidence filed by the assessee. Once the CIT(A) in his power has admitted the additional evidence on record, the AO was required to examine the evidences rather than challenging the CIT(A)’s power for admission of additional evidence. Issue in favour of assessee
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