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2018 (4) TMI 1910 - HC - Income TaxAddition on account of suppressed scrap sales - Addition made on the basis of material found during the course of survey u/s 133A - Whether no evidence was given by the assessee to prove the market rate of that period? - HELD THAT:- In the absence of any evidence of scrap generation having been sold out of the books at higher rates, we hold that there is no justification on the part of the AO in making an addition on imaginative basis. - Decided in favour of assessee. Bogus payment of commission - HELD THAT:- Since there is no change in the facts and circumstances for the assessment year under consideration, we affirm the order of ld. CIT (Appeals) who had rightly deleted the additions by following the decisions of the Tribunal in the assessee’s own case for the A.Y. 1999-2000[2011 (9) TMI 1228 - ITAT JAIPUR] - no substantial question of law arises.
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