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2013 (6) TMI 355 - AT - Income TaxInvocation of provisions of section 40A(3) - Addition u/s 69 - Held that:- A perusal of the assessment order shows that in respect of the difference between the rough cash book and the ledger, the AO has been repeatedly claiming that the bills and vouchers had not been produced by assessee. In fact, the main ground for the disallowance is non-production of bills and vouchers by the assessee. In respect of the excess claim under different heads, though the assessee says that no bills and vouchers were demanded by the AO, the fact that the AO has mentioned that none of the bills and vouchers has been produced as also on account of the fact that before the CIT(A) also the assessee has not produced any of the bills and vouchers, this issue would have to be restored to the file of the AO for readjudication after granting the assessee adequate opportunity to produce all such evidence as are required to substantiate its claim. Difference between the payments made to the partners as per the statement recorded in the course of survey and as recorded in the regular books of account, this issue is also restored to the file of the AO for readjudication. If the payments have been offered to tax in the hands of the partners no disallowance to this extent shall be made in the hands of the firm. Appeal of the assessee partly allowed for statistical purposes.
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