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2018 (10) TMI 1513 - HC - Income TaxAddition u/s 68 - unexplained cash credit - absence of documentary evidence - Tribunal instead of endorsing it fully and dismissing the Revenue's appeal in its entirety deems it fit and proper to send the matter back to the AO so as to verify and examine whether indeed there is any repayment - Held that:- Once it was satisfied with regard to the essential ingredients of the section and the manner in which the whole case was approached by the Commissioner, then, with regard to the assertion of repayment and styling it as a subsequent development relevant and germane to the case in hand, the Tribunal deemed it fit and proper to send the matter back to the Assessing Officer. That is to make it doubly sure as to whether indeed there was a repayment of the amount borrowed and claimed as advances from these parties. We do not think that we should entertain a further appeal to this Court for it is not possible to re-appreciate and reappraise such factual findings. They are not demonstrably perverse nor vitiated by any error of law apparent on the face of the record.
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