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2017 (8) TMI 1635 - ITAT HYDERABADUnaccounted the receipts shown in the TDS certificate - revised statement of income - gross income declared by the assessee is more than the receipts shown in TDS certificates - primary objection of the assessee is that assessee filed the revised computation of income before the AO showing the additional income against which, expenditure was claimed - HELD THAT:- In our opinion, the argument of Counsel for assessee is not verified by the lower authorities and the turnover and expenditure shown by the assessee through the revised statement of account before AO was unvouched and it is required to be examined by the lower authorities with reference to books of account maintained by assessee, then only it is possible to say whether assessee has unaccounted the receipts shown in the TDS certificate produced by it. Accordingly, in the interest of justice, we remit the entire issue in- dispute to the file of AO with a direction to assessee to explain the additional receipts shown by the assessee and additional expenditure claimed by assessee with reference to the books of account maintained by the assessee. Accordingly, the issue in dispute is remitted to the file of AO for fresh consideration to decide the same after giving opportunity of hearing to assessee. Appeal of assessee is partly allowed for statistical purposes.
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