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2013 (10) TMI 82 - HC - Income TaxAdditions made by the Assessing Officer u/s 69 - Additions on the basis of report of DVO when the matter was referred to DVO u/s 142A – Held that:- A.O. has not specifically rejected the books of account and never pointed out any defects – Reliance has been placed upon the judgment of the Hon’ble Apex court in the case of Sargam Cinema Vs. Commissioner of Income-Tax [2009 (10) TMI 569 - Supreme Court of India], wherein it has been observed that the Assessing Authority could not refer the matter to the Departmental Valuation Officer in a case where there was a categorical finding recorded by the Tribunal that the books of account were never rejected – Decided against the Revenue.
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