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2014 (8) TMI 521 - ITAT DELHIAdmission of additional evidence under Rule 46A – Income from sale of Jewellery treated as income from other sources – Held that:- On verification of bank statement of the assessee and her mother, the CIT(A) reached to a conclusion that the facts are clear from the statement itself as the transaction happened on the very same date - the assessee has also produced confirmation from the same parties to whom jewellery was sold - the transactions entered were held to be genuine - CIT(A) also pointed out that the AO should have taken help of local ITO/Inspector to strengthen his action but the AO failed to do so - the addition made by the AO was not found to be sustainable revenue could not point out any fact emerging out of order that any additional evidence was admitted and considered by the CIT(A) in contravention of Rule 46A of the Income Tax Rules, 1962 without affording due opportunity to rebut the same and examining and verifying the same for the AO – Decided against Revenue.
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