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2015 (11) TMI 11 - AT - Income TaxDifference between sales tax order and the sales made to the total income of the assessee - assessee submitted that there was difference in turnover disclosed to the sales tax department and the turnover disclosed to the Income tax department on account of inclusion of Mahamai, handling charges and transit insurance and if the above items are excluded, there will be no difference of turnover disclosed to the sales tax department and the income tax department - Held that:- The assessee has not properly reconciled the two turnovers before the Assessing Officer and only argued without any supportive evidence. Thus it is appropriate to remit the issue back to the file of the Assessing Officer with a direction to the assessee to properly reconcile these two turnovers with supportive evidence before the Assessing Officer. Accordingly, this issue is remitted back to the file of the Assessing Officer for fresh consideration. - Decided in favour of assessee for statistical purposes.
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