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2017 (5) TMI 359 - AT - Income TaxReopening of assessment - bogus purchases - CIT(Appeals) in giving relief to the assessee by relying on the additional evidence without giving any opportunity to the Assessing Officer to verify the same - Held that:- Keeping in view all the submissions made by the assessee which are duly supported by the copies of submissions made by the assessee during the course of assessment proceedings before the Assessing officer and which are duly acknowledged by the Office of the Assessing Officer, find that the bills of the concerned three parties in support of its claim for purchases made from the said parties were duly produced/filed by the assessee during the course of assessment proceedings before the Assessing Officer and the same did not constitute additional evidence filed by the assessee before the ld. CIT(Appeals) for the first time as alleged by the ld. D.R - Decided against revenue.
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