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2017 (6) TMI 1227 - AT - Income TaxValidity of reference made to DVO u/s 142(2A) - no mention of rejection of books of accounts of the assessee company - Held that:- No clear sequence of events and proceedings leading to the production of the books of accounts, its examination and rejection thereof, reference to DVO and finally completion of the assessment proceedings No finding recorded by the ld. CIT(A) in terms of rejection of books of accounts before a reference was made to the DVO u/s 142A of the Act. In absence of sufficient material available on record, we set aside the matter to file of the ld. CIT(A) to examine the said contention of the ld. AR afresh in light of above decision the Hon’ble Supreme court in case of Sargam Cinema [2009 (10) TMI 569 - SUPREME COURT OF INDIA] and Dr. Raghuvendra Singh [2014 (1) TMI 491 - PUNJAB AND HARYANA HIGH COURT] - appeal of the assessee is allowed for statistical purposes
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