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2008 (5) TMI 279 - HC - Income TaxAdmission of fresh evidence by commission (appeals) – production of certificate on direction of CIT(A) - opportunity to AO - the production of the certificate cannot strictly be treated as additional evidence having been produced on the direction of the Commissioner of Income-tax (Appeals). This is because the Commissioner of Income-tax (Appeals) has clearly mentioned in his order that it is only to confirm the stand taken by the assessee that the certificate was required. It appears to be quite clear that the Commissioner of Income-tax (Appeals) merely wanted to play safe and, therefore, required the certificate from Musco clarifying the stand of the assessee because even otherwise, without the certificate, the Commissioner of Income-tax (Appeals) could very well have taken a decision on the merits of the matter - , it was not necessary for the Commissioner of Income-tax (Appeals) to obtain the Assessing Officer’s response on the facts of this case
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