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2019 (8) TMI 170 - GUJARAT HIGH COURTLow tax effect - two addition was given up by the assessee before CIT(A) - ITAT set aside order of AO - reasonable opportunities of hearing given by CIT(A) but assessee chose to not represent - HELD THAT:- It is apparent that the claim with regard to addition u/s 43B as well as the addition of Brought Forward Loss was given up. If that be so, then, the appeal would be covered under the low tax effect. We recorded the statement of Mr. Vora that the assessee has given up the claim with regard to addition un/s 43B as well as the addition of the Brought Forward Loss, as referred to above. - With the above, this Tax Appeal is disposed of.
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