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2018 (6) TMI 1091 - AT - Income TaxAddition towards commission received - Held that:- Before making any addition of commission income on the ground that the assessee is merely providing accommodation entries, it is necessary to make deeper probe and enquiry to ascertain the true nature of transactions between the assessee and concerned parties. The assessee’s grievance that it was not given opportunity to cross–examine the third parties whose statements were relied upon also needs to be dealt with in accordance with law. In view of the above, we restore the issue to the Assessing Officer for denovo adjudication after due opportunity of being heard to the assessee. Disallowance of rent expenses - Held that:- As AR submitted that given an opportunity the assessee will prove the expenditure through proper evidence. In view of the above submissions of the learned Authorised Representative, we restore the issue to the Assessing Officer for de novo adjudication after due opportunity of being heard to the assessee. Addition on account of difference in total income as per the e–return and as per computation of income - Held that:- AR submitted for an opportunity to be given to the assessee to reconcile the difference. Considering the submissions of the learned Authorised Representative we are inclined to restore the issue to the Assessing Officer for de novo adjudication after due opportunity of being heard to the assessee to reconcile the difference.
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