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2015 (6) TMI 137 - HC - Income TaxReopening of assessment - bifurcation of income - the entire income from receipt against non-supply to AH Department as the income of the assessee, whereas the income from admitted supply to AH Department was to be treated as 10 per cent of the supply made - Held that:- As the figures of supplies are concerned, the same are derived from the audited accounts and the figures of the CBI by the Assessing Officer as well as the Appellate Authorities and the same are not in dispute. Once it is accepted that the assessee had earlier made supplies to private parties, the reasons adopted by the CIT (Appeals) and Tribunal appear to be unassailable. No substantial question of law - Decided against revenue.
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