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2015 (6) TMI 896 - AT - Income TaxBogus purchase expenses, software development & support expense and printing and stationary expenses - CIT(A) deleetd addition - Held that:- The revenue authorities below has not properly considered submissions, details, explanation and other relevant documentary evidence and related bills and vouchers audited books of accounts of the assessee and the AO proceeded to make additions without bringing out any adverse material or facts against the assessee and without rejecting audited books of accounts of the assessee. At the same time, we also note that the CIT(A) granted relief for the assessee by passing a slip short and cryptic order by making only short deliberations on the issue of purchase and sales and without any conclusion on other two issues and therefore, orders of the authorities below suffers ambiguity, perversity and the same are not a sustainable. Under above noted facts and circumstances, we find a just and proper to restore the assessment to the file of Assessing Officer for framing a fresh assessment, after affording few opportunity of hearing for assessee and without being prejudiced from the earlier assessment order and impugned order. - Decided in favour of revenue for statistical purposes
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