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2012 (10) TMI 709 - AT - Income TaxAddition on account of Hawala Payment – Certain call were made to Dubai from the telephone of assessee - Timing of phone calls matches with the timing of the transaction of hawala payment as per police report – Held that:- As said amount of money is also not the established by any material or evidence except the police report. Since the police report is subject to the Court finding and judgment; therefore, until and unless the decision of the Court on the police report is available the said evidence brought on record by the Department is not sufficient to make the addition. Therefore issue remand back to AO to be decides on the basis of the decision of Court on the police report. Addition on account of difference in balance with party and assessee – Held that:- The assessee has clearly mentioned the reasons of difference being the cheque received and payment accounted twice; but none of the authorities below examined the said factual explanation and even overlooked the same. Issue remand back to AO
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