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2019 (2) TMI 1317 - AT - Income TaxAddition u/s 68 - unexplained cash credit - Identity, Genuineness and Creditworthiness of the parties with respect to share application money - HELD THAT:- Assessee has filed the second appeal before us along with relevant information in the form of additional evidence. Since the additional grounds of appeal and additional evidences are all in relation to the additions made by the Assessing Officer and no verification of fresh facts are necessary, we are inclined to admit the same and remit the same to the file of Assessing Officer for Denovo consideration in accordance with law. Needless to mention that assessee shall be given a fair opportunity of hearing. - Appeal of assessee is allowed for statistical purposes.
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