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2018 (2) TMI 1283 - AT - Income TaxAddition on account of mileage rebate - AO rejected the claim of the assessee on the basis of the earlier years figures as well as the statement of three dealers without verifying the documentary evidence filed by the assessee - Held that:- The documentary evidence placed on record by the assessee is very much relevant to decide the issue relating to the assessee’s claim that the entire mileage rebate having been distributed to the concerned dealers, there was no income that actually accrued to the assessee on account of mileage rebate and since neither the A.O. nor the Ld. CIT(A) appear to have verified the same, consider it fair and proper and in the interest of justice to give one more opportunity to the assessee to putforth its case. The impugned order of the Ld. CIT(A) is accordingly set aside and the matter is restored to the file of the A.O. for deciding the same afresh after giving the assessee one more opportunity to establish its case. - Decided in favour of assessee for statistical purposes.
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