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2014 (3) TMI 845 - ITAT MUMBAIDeletion made on account of difference in final accounts – Held that:- CIT(A) was of the view that the AO has gone totally by the provisional account and added the differences to the income. Since the account has been audited u/s 44AB - the assessee had filed two sets of final accounts before the AO - one of the sets was audited statement of accounts - the CIT(A) has very correctly considered the audited statement of account – thus, there is no infirmity in the findings of the CIT(A) – Decided against Revenue. Addition made on account of difference in balance of creditors -Difference in purchase and sales Held that:- Revenue contended that the CIT(A) has admitted certain evidences which were in violation of Rule 46A since these details were never filed before the AO - the details ought to have been filed before the AO – thus, the matter is remitted back to the AO – Decided in favour of Revenue.
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