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2013 (3) TMI 242 - HC - Income TaxUnexplained purchase of medicine, unaccounted fees and unaccounted expenditure - Tribunal affirmed the order of CIT(A) in deleting the additions - assessee runs a nursing home and also owns a marble cutting plant - Held that:- The grounds as urged and the questions as suggested essentially relate to the matters of appreciation of evidence for factual enquiry and rendering findings on facts about the expenditure. Though the AO made the additions with reference to his opinion on the material found and impounded during the course of survey proceedings, however, the CIT(A) disagreed with the findings of the AO after thoroughly analyzing the material on record and after referring to the inconsistencies in the assessment order on accounting aspects and the fact that the trading additions had already been made in the original assessment. Thereafter, the Tribunal found no reason to interfere while scrutinizing the findings recorded by the CIT(A) on relevant considerations. Thus the findings on facts have been rendered by the two appellate authorities in accordance with law - the orders impugned do not suffer from any perversity or wrong application of any principle of law - in favour of assessee.
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