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2016 (10) TMI 428 - AT - Income TaxRevision u/s 263 - non-deduction of TDS on salary and commission paid to directors and managers - insufficient enquiry - Held that:- The impugned order passed by AO has been considered erroneous and prejudicial to the interest of revenue on the ground that proper verification was not carried out by AO at the time of framing original assessment. In the case of insufficient enquiry, the courts have decided the issue in favour of revenue, therefore, we deem it fit that the impugned order passed by AO failed to take into account several aspects as highlighted by the Ld. CIT in his impugned order u/s. 263 of the Act. - Decided against assessee
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