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2019 (3) TMI 569 - ITAT MUMBAIAssessment u/s 153C - unexplained investments u/s.69 - no satisfaction recorded by the AO of the searched person - CIT-A quashed assessment as well as noticed issued u/s 153C - HELD THAT:- CIT Departmental Representative stated that despite his best efforts from last three months, the AO is not sending any report or any satisfaction recorded in the case of searched person. As there is total non-cooperation from the field office of the Income Tax Department, we presumed that the Revenue has nothing to say on this matter except the arguments made by the learned CIT Departmental Representative i.e. relying on the assessment order. We find that this issue is also squarely covered by the order of Tribunal for AYs 2007-08 and 2008-09 and that of the present AY 2006-07 of CIT(A), which is common [2018 (1) TMI 322 - ITAT MUMBAI]/ Taking a consistent view and respectfully following the Tribunals order of co-ordinate Bench in assessee’s own case, we of the view that there seems no satisfaction recorded by the AO of the searched person namely Shri Subhash Deshmukh in respect to this assessee - decided in favour of assessee.
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