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2014 (6) TMI 151 - HC - Income TaxAdmission of appeal - Rejection of condonation of delay – Held that:- One of the ground involves a major amount of a sum of Rs.3.45 crores approximately - The deletion made by the CIT(A) – CIT(A) was of the view that the assessee is a Government of India Enterprise - There are regular checks and unrecorded sale is not possible – AO has not brought any evidence on record or instance of unrecorded sale - Since the appeal is not admitted, any opinion is not being expressed - facts and circumstances appearing from the records are enough as to why should the Court to be refrained from admitting the appeal – Decided against Revenue.
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