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2014 (6) TMI 566 - AT - Income TaxValidity of order u/s 147 of the Act - Issues not properly addressed by CIT(A) – Jurisdiction of the AO – Held that:- Various legal propositions have been discussed by the CIT(A), however, the specific challenge posed to the jurisdiction of the AO vide the abovementioned grounds raised before the CIT(A) by way of revised additional grounds have not been adjudicated upon – thus, the matter is required to be remitted back to the CIT(A) for fresh adjudication with the direction to decide the said grounds raised before him by way of a speaking order - only difference in the case of Raj Kumar Suneja is that the AO made an addition considered as bogus accommodation entries from M/s Batra Investment vide his order u/s 143(3)/147 wherein also before the CIT(A) by way of the specific grounds similar grounds were raised which it was argued have not been decided by the CIT(A) and an identical request that the issue may be restored – Decided in favour of Assessee.
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