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2014 (1) TMI 1292 - AT - Income TaxAddition of Rs.1,40,00,000 made by AO – Explanations and evidences ignored – Addition made for agricultural income – Held that:- The whole case should be relooked again by Assessing Officer and it is directed that Assessing Officer should make proper and detailed enquiries before arriving at any conclusion regarding additions if any. Therefore, the case is remitted back to office of Assessing Officer - The CIT (A) has not given any directions rather he had decided on the issues unlike in the earlier year however, substantial facts remains same – the present appeal needs be also re-adjudicated by Assessing Officer - The Assessing Officer on the basis of relevant record and information from the Income Tax record of the Shri Rajender Singh Khetasar as well as from any other source can arrive at the appropriate decision - None of the observations will preclude the Assessing Officer from making additions if on the basis of facts and circumstances of the case, the Assessing Officer establishes that the amount received represented income of the assessee – Decided in favour of Assessee.
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