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2019 (1) TMI 1390 - AT - Income TaxAddition on account of excess debit of discount in Profit & Loss A/c - admissibility of additional evidences even after lapse of 6 years’ time - Held that:- The additional evidences were sent to the Assessing Officer for remand report, but he did not send any remand report on the admissibility of additional evidences even after lapse of 6 years’ time. Therefore, the CIT(A), after giving several reminders, has rightly observed that the AO had nothing to say on the admissibility of additional evidences. CIT(A) has rightly deleted the additions after relying on various judicial precedents. As a result, the appeal of the Revenue deserves to be dismissed.
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