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2022 (5) TMI 1125 - AT - Income TaxRevision u/s 263 - assessee failed to prove her claim for expenditure incurred so as to claim cost of improvement on the basis of vouchers furnished by the assessee which does not carry signatures and basic details - As per CIT vouchers for cost of improvement were not verified at all by the AO - HELD THAT:- Though the assessee has filed written arguments vide her letter dated 15.05.2018 no material evidence for the claim of cost of improvement, construction, redevelopment expenditure have been placed before us. In the absence of any details, we are not in a position to interfere with the order passed by the ld.CIT, invoking provisions of section 263 of the Act. Thus, the grounds raised by the assessee are hereby rejected.
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