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2022 (5) TMI 448 - AT - Income TaxUnexplained cash credits u/s.68 - As argued substantial amount of this was gift received from father and brother of the assessee - as prayed ne more opportunity of hearing be provided to present his case before the learned CIT (Appeals) - HELD THAT:- We remit the issue back to the file of CIT (Appeals) for consideration afresh after examining the assessee's submissions and documents. We direct the learned CIT (Appeals) to examine afresh and the issue to be decided as per law. The assessee is also directed to submit all the relevant documents before the learned CIT (Appeals) for examination and co-operate with the authorities for early disposal of the case and not to seek unnecessary adjournments without valid reason. It is ordered accordingly. This ground of appeal is allowed for statistical purposes.
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