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2016 (1) TMI 1077 - AT - Income TaxAddition on account of house property income - CIT(A) deleted the addition - Held that:- The assessee has produced all the information and all the relevant documents before the Assessing Officer related to the property and established that the assessee was using the said property as its business office. Therefore, the CIT (A) has rightly deleted the addition made by the Assessing Officer. - Decided against revenue Addition of sundry creditors - Held that:- When the Assessing Officer has accepted one of the creditors because his confirmation has been produced before the Assessing Officer and rejecting the other creditor because his confirmation was not there is not proper as the Assessee has given the details about the PAN of that particular creditor and also made TDS payment. The Assessing Officer has also not taken any steps to enquire into the creditor. Therefore that cannot be the whole and sole criteria for rejecting the assessee’s contention that he is sundry creditor. The assessee was not in a position to file confirmation but he has given all the relevant details as relates to the assessee’s details of the creditor in respect of giving PAN No to the Assessing Officer as well as given the details as to how the creditors are on account of freight paid the same was even from ledger account of R. K. Jindal and thus nearly not finding confirmation will not amount to be adding the same addition by the Assessing Officer. In view of this, the assessee has established its case properly before the Assessing Officer as well as before the CIT (A). - Decided against revenue
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