Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2015 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (12) TMI 626 - HC - Income TaxAddition on account of suppression of sales - rejection of the books of account - ITAT deleted the addition - Held that:- Tribunal being a final fact finding authority has not examined the material and evidence on record. Detailed reasons have not been given for deleting the additions. Consequently, the impugned order is set aside and the matter is remanded to the Tribunal to decide it afresh after hearing learned counsel for the parties in accordance with law and giving detailed and cogent reasons. The appeals stand disposed of. - Decided in favour of revenue for statistical purposes.
|