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2023 (1) TMI 889 - ITAT CHENNAIAdmission of additional evidences by CIT - Claim of deduction u/s.35D in regard to pre-operative charges - Addition of unsecured loans - CIT-A deleted addition - whether CIT(A) after considering additional evidences as noted by him, deleted the addition without confronting the same to the AO? - HELD THAT:- As admitted that the assessee has filed the evidences before the CIT(A) for the first time on both the issues and he has no objection in case, the matter goes back to the file of the AO for verification. We are of the view that whatever evidences were produced by assessee before CIT(A), the same be produced before AO who will verify the same and will decide the claim accordingly. The appeal of the Revenue is allowed for statistical purposes.
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