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2021 (2) TMI 1296 - AT - Income TaxDisallowance u/s 14A r.w.r 8D - whether the investment is yielding taxable income, exempt income or no income and that the satisfaction regarding the incorrect amount disallowed by the assessee was not recorded by the AO? - HELD THAT:- In view of the admitted position that the facts and circumstances involved for this year are identical to ones involved in assessment years 2009-10, 2010-11 and 2011-12, in which the issue was restored to the file of AO to take a fresh view in the light of directions given [2014 (7) TMI 1314 - ITAT DELHI] for assessment year 2009-10, we are of the considered opinion that the request of the assessee can be accepted. We accordingly, while setting aside the impugned findings of the authorities below, restore the issue to the file of Assessing Officer to decide the same in the light of the view to be taken for earlier assessment years. Appeal of the assessee is allowed for statistical purposes.
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