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2019 (1) TMI 1054 - AT - Income TaxAddition u/s 40A - cash payments in excess of ₹ 20,000/- - Held that:- AO made addition of ₹ 11,82,240/- on account of non submission of certain bills, incomplete details in some cases and violation of provision u/s 40A(3) on account of cash payments in excess of ₹ 20,000/-. It is the case of the assessee as per grounds of appeal that all the payments were made through account payee cheques and therefore provision of section 40A(3) are not applicable. Considering restore the issue to the file of the AO with a direction to give one final opportunity to the assessee to substantiate its case by producing the relevant details. AO shall decide the issue as per fact and law after giving due opportunity of being heard to the assessee. The grounds raised by the assessee are accordingly allowed for statistical purposes. - Appeal filed by the assessee is allowed for statistical purpose.
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