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2018 (7) TMI 2143 - AT - Income TaxRectification of mistake - Estimation of income - Unexplained cash credit - net commission estimation @ 0.10% - HELD THAT:- Tribunal has given direction to exclude transfer entries/returned cheques/inter bank transfers in assessee’s bank account whereas the issue on the assessment by estimation of income on the remaining amount was inadvertently omitted. Thus there is a mistake to this extent in the order [2017 (1) TMI 1728 - ITAT MUMBAI] Now we direct the assessee to exclude the returned cheques/RTGS/inter bank transfers in assessee's bank account and assess the income by way of estimating the commission on the remaining amount after applying the decision of the co-ordinate bench of the Tribunal in the case of Ramesh Kumar vs. ACIT in [2015 (5) TMI 385 - ITAT MUMBAI]. The order of the Tribunal stands amended and modified to that extent.
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