Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2019 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (5) TMI 1981 - AT - Income TaxAddition u/s 68 - CIT(A) deleted the addition considering remand report as given by AO - whether the AO can appeal before the Tribunal against this order of the ld. CIT(A) which is only based on his remand report? - HELD THAT:- AO in this case disputes his own finding in the remand report, thus we hold that the AO cannot file an appeal against his own factual finding given by him in the remand report. Hence we dismiss this appeal of the revenue as not maintainable. See Smt. B. Jayalakshmi [2018 (8) TMI 208 - MADRAS HIGH COURT] and M/s Shraddha Tower Pvt. Ltd [2018 (10) TMI 1405 - ITAT KOLKATA] - Decided against revenue.
|