Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2012 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (11) TMI 795 - AT - Income TaxValuation of closing stock – Held that:- Assessee was prevented to file the requisite details in support of its valuation of closing stock, to the AO - same were filed before the learned CIT(A) but it appears that he has also not properly appreciated the same. Since the details filed before the learned CIT(A) were such that required verification at the end of the AO, we deem it proper that the matter be restored to the file of the AO for fresh adjudication
|