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2013 (7) TMI 735 - HC - Income TaxDisallowance u/s 35D - Public issue expenses - Tribunal set aside disallowance - Held that:- When Tribunal has merely remanded the issue for further consideration of the Assessing Officer with reference to the material on record - No question of law arises - Decided against Revenue. Deletion on account of bogus purchase - CIT sustained addition - Tribunal deleted addition on account of bogus purchase - Held that:- The authorities below merely on going through the findings in earlier year followed the order for holding bogus purchases made by the assessee. The assessee explained before the learned CIT(A) that no sufficient opportunity was given to produce the documents on this issue, therefore, additional documents were filed at the appellate stage on which remand report from the AO was called for, but the AO has not given any finding against the assessee based on the additional evidences - Nothing is brought on record if any adverse findings were given by central excise authorities against the assessee for assessment year under appeal - in absence of any material against the assessee, such addition could not have been made - Decided against Revenue.
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