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2013 (5) TMI 471 - ITAT MUMBAIConcealment of commission income - CIT(A) deleted the addition admitting the additional evidence - whether CIT (A) erred in deleting the addition without giving due weightage to the fact that AO confronted assessee with the gross octroi at Rs.38,90,67,651 and going by the evidences gathered, adopted commission on the same at 2% - Held that:- After perusing the orders of AO and the CIT (A) and hearing the DR, no reason to differ from the findings of the CIT (A). AO, as rightly pointed out by the CIT (A) might have been confused with the receipts and the payments made by assessee which are independent and separate as one that of gross receipts. Since the facts are examined by the CIT (A) and nothing was brought on record to counter the same by the Revenue, decline to interfere with the orders of the CIT (A). The grounds raised by the Revenue are rejected.
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