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2016 (8) TMI 464 - AT - Income TaxAddition on account of surrender made by the assessee under section 132(4) during the course of search as well as during post search proceedings - CIT(A) deleted the addition - Held that:- Neither the Investigation Wing nor the Assessing Officer has correlated any seized document with the surrender of unaccounted receipt. After considering entire facts and circumstances of the case and respectfully follow the judicial pronouncements, as discussed in the group cases of DCIT vs. Ramprastha Builders Pvt. Ltd. & Ors. case [2016 (3) TMI 20 - ITAT DELHI ] we uphold the order of the Ld. CIT(A) on the issue in dispute and dismiss the Appeal filed by the Revenue. - Decided in favour of assessee.
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