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2013 (6) TMI 112 - ITAT AHMEDABADAddition of land to assessee's net wealth - CIT(A) deleted the addition - Held that:- The map of the area, which is now before us, was not before the AO. This is a question of determining the location of the land in question. Therefore, the location of the land in question can be ascertained either by the spot inspection, or by examining the land records of that area. As apparently, the AO has not done any such exercise, hence, there was lack of investigation at the time of assessment. As it was expected from the CWT(A) to appraise the AO all the evidences which were submitted for the first time at the stage of first appeal restore this ground back to the AO for examining the actual location of the land whether it is a land appurtenant to the factory and whether it is used for the purpose of business of the assessee - this ground of the Revenue allowed for statistical purpose. Inclusion of motor car vehicles to assessee's net wealth - CIT(A) deleted the addition - Held that:- There is no fallacy in the finding of the CWT(A)rightly directing the AO to adopt value of the vehicle as per the prescribed rules of W.T.Rules. Against revenue.
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