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2014 (4) TMI 1002 - AT - Income TaxRejection of bad and doubtful debts u/s 36(1)(viia) of the Act – Admission of additional ground – No materials produced - Held that:- Relying upon Goetze (India) Limited Versus Commissioner of Income-Tax [2006 (3) TMI 75 - SUPREME Court] - additional claim cannot be made before the AO, as there is no provision under the IT Act to make amendment in the return without filing a revised return - the assessee’s additional ground claiming deduction u/s 36 (1)(viia) has been declined only for the reason that there was no materials placed on record – there was no opportunity forthcoming to have been granted specifically asking to produce the materials - the factual position as it appears is that the assessee had raised additional ground of relief u/s 36(1)(viia) without any material - Nor the CIT(A) has directed it to produce the same - there seems to be some communication gap in lower appellate proceedings – thus, it would be proper to take the paper book filed by the assessee on record comprising of the above said material - the documents have not been examined either by the AO or the CIT(A), the matter is required to be remitted back to the AO for fresh adjudication – Decided in favour of Assessee.
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