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2016 (4) TMI 574 - AT - Income TaxAddition on account of alleged statement recorded at the time of survey - Addition on unexplained purchases - Held that:- Find merit in the contentions of the ld. DR and find that these deliberate lapses are attributable to assessee due to distortion of facts as he failed to intimate the adverse order for the assessment year 2003-04 to successor CIT(A). Such non-disclosure may have been one of the reason for the successor CIT(A) to delete the additions. Similarly nonfiling of appeal by the Department being attributable to low tax effect cannot be held as a finality of the merits of the case. In view thereof, I find no infirmity in the order of the ld. CIT(A) in dismissing the appeal of the assessee.
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