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2016 (9) TMI 602 - HC - Income TaxSuppression of income/profit from C.T. Scan/USG films - Held that:- The addition was on account of the fact that assessee claimed huge wastage of X-Ray films and CT Scan in respect whereof proper account showing extent of damage, claimed by assessee, was not substantiated and it is for this reason, entire damage claimed by assessee was not accepted. Though Assessing Officer made an addition of ₹ 3,40,000/- but substantial relief was given by CIT (A) by reducing it to ₹ 20,000/- which was enhanced to ₹ 50,000/- by Tribunal. It is a pure finding of fact and despite query, learned Counsel for appellant could not show that aforesaid finding is perverse. So far as question of remand is concerned, Tribunal has found that CIT (A) has not properly looked into the matter and is required deeper scrutiny. No perversity in the matter so as to justify an order of reversal in this appeal
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