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2015 (2) TMI 62 - AT - Income TaxNon-est return of income - CIT(A) treated assessment framed on its basis u/s. 144 as ab-initio void - annulling the assessment order by CIT(A) - A.O. did not accept the appellant's contention that the appellant HUF never existed and that the ROI was never filed by it - Held that:- We find that CIT(A) after considering the submissions made by the Assessee has noted and given a finding that Assessee had never applied for PAN, the return of income was not verified and the return being not filed by the Assessee stand established and the return of income filed has to be treated as a scrap of paper filed by anonymous person reflecting fictitious income, assets and liabilities. He has further noted that the copy of statement of Shri Vinod Modi, ITP which was relied by the A.O for making the additions was never furnished to the Assessee nor the Assessee was afforded opportunity to cross-examine Shri Vinod Modi. Before us, Revenue has not brought any material on record to controvert the findings of ld. CIT(A). We therefore find no reason to interfere with the order of ld. CIT(A). - Decided against revenue.
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