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2019 (4) TMI 606 - AT - Income TaxAddition made on protective basis - proceedings arising from the substantive assessment - unexplained income of the assessee company - accommodation entries receipt - CIT-A deleted the addition - HELD THAT:- Relying in M/S. TOPGRAIN MANAGEMENT PVT. LIMITED [2019 (2) TMI 708 - ITAT KOLKATA] we set aside the impugned order of the ld. CIT(Appeals) on this issue and remit the matter back to him for keeping it alive and pending till the outcome of the proceedings arising from the substantive assessment. Thus, grounds raised by the Revenue are allowed for statistical purposes. also see CIT –vs.- Surendra Gulab Chand Modi [1981 (3) TMI 21 - GUJARAT HIGH COURT]
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