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2017 (6) TMI 13 - AT - Income TaxAssessment in the hands of the assessee in the status of the firm - unaccounted contract receipts - Held that:- CIT(A) has granted relief to the assessee on the basis of the pleadings of the assessee that the amount of ₹ 74,10,868/- declared by the assessee firm includes ₹ 24,20,688/-, which was shown in 26AS in old PAN number allotted in company status. Now the assessee challenges the order of the ld. CIT(A) that he should not have issued direction to the Assessing Officer that to consider the receipts of ₹ 24,20,688/- in the hands of the assessee in the status of the firm and to make fresh assessment thereon. When the assessee himself has stated in his pleadings that the total receipts of ₹ 74,10,868/- includes receipt of ₹ 24,20,688/- also then what grievance remains. The assessment order passed by the Assessing Officer in the status of the company was quashed by the ld. CIT(A) then in my considered view, there is no grievance remains and the plea of the assessee is unfair and unjustified.
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