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2015 (10) TMI 2118 - AT - Income TaxAddition on account of the share investment - It is the contention of the assessee is that if an opportunity is granted, the assessee would be able to satisfy the AO with regard to the source of the money - Held that:- After considering the totality of the facts and material placed before us, we are of the considered view that the assessee should be granted opportunity to prove the source of funds utilized for the purpose of making investments into the share transactions. To meet the ends of justice, we restore this issue back to the file of AO decision afresh. - Decided in favour of assessee for statistical purposes.
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