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2018 (3) TMI 1032 - AT - Income TaxReopening of assessment u/s.147 - addition of 12.5% made in respect of bogus purchases found during the course of survey - Held that:- There is no allegation by the assessee before AO that copy of impounded documents were not supplied to the assessee so as to enable it to furnish the required details. Even before the CIT(A), there is no such request made by the assessee, therefore, contention of ld. AR to restore the matter back to the file of the AO is not acceptable at all. So far as giving of credit of the GP rate already declared by the assessee is concerned [2017 (4) TMI 402 - ITAT MUMBAI] we restore the matter back to the file of the AO for deciding afresh in terms of the observation made by the Tribunal - Decided partly in favour of assessee for statistical purposes.
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