Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2014 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (4) TMI 942 - ITAT DELHIConfirmation of addition u/s 145(3) and section 68 of the Act - Rejection of books of accounts – Held that:- The contention of the assessee for setting aside the matter on the file of the AO is just and appropriate because during the search, books of accounts have been seized and there is nothing placed on record to show that such books of accounts have ever been handed over to the assessee and assessee had along been contesting for verification of the accounts from the books of accounts being held with the tax authorities – thus, the matter is remitted back to the AO for fresh adjudication – Decided in favour of Assessee.
|