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2013 (7) TMI 518 - ITAT AHMEDABADSubstantive addition made in the hands of one assessee and protective in the hands of the other assessee - Held that:- CIT(A) held that AO has not specified any defect in the profit and loss account or in the books of account produced is contradictory and without any basis because when the AO says that assessee has not maintained any books of account, there is no question of producing any books of account by the assessee either before the AO or before CIT(A) and then how it is expected from the AO that he should point out specific defect in the books of account of the assessee. In view of this contradictory finding of CIT(A) which is without basis order of CIT(A) is not sustainable & the matter should go back to the file of CIT(A) for fresh decision after providing reasonable opportunity of being heard of both sides.
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