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2018 (12) TMI 979 - AT - Income TaxDisallowance of depreciation on the lorry - Held that:- Tribunal is of the considered opinion that the Assessing Officer has to verify the sale receipt, copy of which is available at page 12 of the paper-book and thereafter decide the issue afresh in the light of the judgment of Kerala High Court in Nidish Transport Corporation [1989 (3) TMI 34 - KERALA HIGH COURT], in accordance with law, after giving a reasonable opportunity to the assessee. Disallowance of commission expenses - claim of hire charges - AO disallowed the claim of the assessee on the ground that there was no voucher produced before him - the assessee claims that the vouchers were available to substantiate the payment of hire charges - Held that:- This Tribunal is of the considered opinion that the matter needs to be reconsidered by the Assessing Officer. Accordingly, orders of both the authorities below are set aside and the entire issue is remitted back to the file of the AO. AO shall re-examine the matter in the light of the material that may be produced by the assessee and thereafter decide the issue afresh in accordance with law, after giving a reasonable opportunity to the assessee.
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