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2015 (6) TMI 21 - AT - Income TaxDisallowance from work in progress account - CIT(A) directing the Assessing Officer to pass order while giving effect to CIT(A)’s order after verifying part details furnished by assessee during assessment proceeding and by calling for further details from assesse - Held that:- CIT(A) held that Assessing Officer was not just and proper to deny the benefit of expenses incurred by assessee in the construction of multi storied mall. He further directed the Assessing Officer that while giving effect to the instant appellate order, verify the expenses incurred and claimed by assessee in A.Y. 2006-07 and A.Y.2007-08 as per details submitted by assessee on 26.12.2008 and Assessing Officer was further directed to verify business nexus of such expenses. For this purpose, Assessing Officer was free to call further details from assessee. Accordingly, Assessing Officer was directed to pass a speaking order about the genuineness of expenses incurred and business nexus thereof. According to us, having decided the main issue in favour of assessee by observing that it was not just and proper to deny the benefit of expenses incurred by assessee in the construction of multi storied mall. CIT(A) directed the Assessing Officer to make certain inquiries with regard to genuineness of expenses incurred and business nexus by passing speaking order. It amounts to setting aside the issue to Assessing Officer which is not permitted. Accordingly, we set aside the order of CIT(A) and restore the issue to him with direction to decide the same as per fact and law and in the light of our observation discussed above after providing due opportunity of hearing to the assessee. - Decided in favour of revenue for statistical purposes.
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