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2018 (8) TMI 340 - AT - Income TaxAddition on account of difference in purchase made - CIT-A deleted the addition violating Rule 46A of the IT Rules 1962 - Held that:- As find that the AO in his remand report has not completed his investigations in a proper manner. The appellant was always ready to submit all vouchers as demanded. It cannot expected from the Appellant that gunny bags of vouchers would be brought to the office for verification. He should have asked for some vouchers for a test check basis. This has been done and produced before me hence find force in the contentions of the of the appellant. All their sanctions are noted duly in their notings which matches with their revised reconciliation. As find no basis for the disallowance in the purchases and hereby delete the amount which was disallowed by the A.O. Hence the amount is deleted - no infirmity in the impugned order of the CIT-A and it is justified. Ground raised by the revenue is dismissed
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