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2018 (5) TMI 1094 - GUJARAT HIGH COURTEstimation of additional income at the rate of 25% of the unaccounted sales - Held that:- Assessee's offer was 20% of the unaccounted sales be treated as the assessee's additional income. The Appellate Commissioner examined this offer in proper prospective and estimated the assessee's additional income at the rate of 25% of the unaccounted sales as against 30% assessed by the Assessing Officer. Thus, the Commissioner committed no error at all. In fact, the Tribunal also examined the entire issue and concurred with the view of the Commissioner (Appeals) by giving reasons. When the Tribunal has confirmed the view of the Commissioner of Income Tax (Appeals), this by itself should not create any difficulty for the assessee
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