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2018 (9) TMI 2099 - AT - Income TaxDisallowance against claim of harbor expenditure and against C & F charges - HELD THAT:- Claim had rejected this claim noting that there was no date stamp or stamp of the Income Tax Office on the copy of the letter filed by the assessee. There is no mention about the remand report also. In the assessment order, it is mentioned by the AO that the disallowance has been made for want of evidence. We are of the opinion that the matter requires a fresh look by the AO. We set aside the orders of the lower authorities in so far it relates to the disallowance of harbour expense claimed by the assessee, and remit it back to the file of the AO for consideration afresh. Assessee may be given an opportunity to file evidence in support of its clam, and the AO shall proceed in accordance with law. Accordingly, we allow the appeal of the assessee for statistical purpose.
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