Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2014 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (9) TMI 1191 - ITAT MUMBAIAssessment u/s 153A - additions made u/s 68, 69, 69C - HELD THAT:- The assessee has not been given proper opportunity by the tax authorities. Hence, in the interest of natural justice, we are of the view that all the issues need to be examined afresh. Accordingly, we set aside the orders passed by CIT(A) in all the years under consideration and restore all the issues to the file of the AO with the direction to examine all the issues afresh by duly considering the information and explanations that may be furnished by the assessee and decide them in accordance with the law. The assessee is also direct to extend full co-operation to the assessing officer by furnishing the necessary details that may be called for by the AO. Appeals filed by the assessee are treated as allowed for statistical purposes.
|