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2019 (4) TMI 1935 - AT - Income TaxAddition u/s 68 and addition u/s 80C - assessee filed details of debtor Shri Abhay Kumar Pandey such as PAN and confirmation and the assessee also filed evidences towards payment of LIC which were not admitted by the CIT(A) on the ground that they were fresh evidences which were not filed before the AO and therefore could not be entertained by him - HELD THAT:- We set aside the order of the CIT(A) and remand the matter back to his file for adjudicating the issues involved in the appeal after taking into consideration the fresh evidence which were not filed by the assessee before the AO. Thus, the grounds of appeal of the assessee is allowed for the statistical purposes.
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