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2018 (3) TMI 1028 - AT - Income TaxAddition u/s 40A(3)- main reason for addition made by the AO is because the Authorized Representative has agreed for addition before the Assessing Officer - tribunal committed an error in passing the order - Held that:- The tribunal gave a specific finding in the order as find in this case, the assessee has paid more than ₹ 20,000/- in a day and obtained the receipt only for ₹ 19,000/-. This fact is admitted before the A.O. It is a clear violation of section 40A(3) of the Act. The ld.CIT(A) without considering section 40A(3) of the Act, simply deleted the addition made by the A.O. Thus find the order passed by the ld. CIT(A) is contrary to the provisions of section 40A(3) of the Act. In view of the above finding given by the Tribunal, we find no error apparent on the face of the order passed. Thus, this Misc. Application filed by the assessee is dismissed.
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