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2012 (11) TMI 90 - AT - Income TaxEstimation of net profit by applying a rate of 8% on gross receipts – Held that:- CIT(A), while directing the assessing officer to determine the income of the assessee applying a rate of 8% on the gross receipts, followed the order of the Tribunal in assessee's own case for the assessment year 2004-05 - no infirmity in the impugned order for the CIT(A), which is accordingly upheld - Revenue appeal dismissed. Additional evidence - three additions made by the assessing officer - allegation of the Revenue in the grounds of the present appeal, with regard to violation of provisions of Rule 46A, though there is no clarity as to what additional evidence has been entertained by the CIT(A) in violation of Rule 46A and such evidence relates to which of the issues - matter remanded to the file of the CIT(A) for fresh adjudication - Revenue's appeal allowed for statistical purposes
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