Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2016 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (12) TMI 740 - ALLAHABAD HIGH COURTAddition unexplained expenditure under Section 69 (C) - Held that:- While confirming the order passed by the Assessing Officer, the CIT (Appeals) gives no reason for rejecting the ground as made by the assessee. It does not deal with the contention of the assessee at all that the assessee was being charged twice for the same amount and this was not justified. The CIT (Appeals) simply confirmed the orders of the assessing authority without recording any reason why it has rejected the contention of the assessee that it amounted to double addition. This issue is, therefore, required reconsideration by the CIT (Appeals). Expenses from meals is concerned, the Tribunal while dealing with the matter has made general statement that ₹ 15 would suffice for a meal of a labourer and has not accepted the contention that it was a cost of ₹ 35. No reason had been given for coming to such a conclusion. There is no examination of any material or evidence on the basis of which it has arrived at such a conclusion. Therefore, the matter requires reconsideration on both the accounts made by the CIT (Appeals). The matter is, therefore, remanded back to the CIT (Appeals) for reconsideration.
|