Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2013 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (3) TMI 73 - HC - Income TaxAdditional evidence - Rule 46A(3) - held that:- It has come on record that the documents which were filed before the Commissioner of Income Tax (Appeals) were already on record before the Assessing Officer which he failed to consider and, therefore, it is not a case of filing of any additional evidence but appraisal of evidence, which was already on record - the question of calling for a remand report does not arise. So far as the second contention that it was not a case of long term capital gain is concerned, we may mention here that the purchase of shares in question have not been doubted. The details of purchase of shares were already on record. Appeal against the order of ITAT dismissed - Decided in favor of revenue.
|