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2019 (5) TMI 1330 - HC - Income TaxRemand made by the ITAT to the AO - addition of unexplained expenditure based on seized document HELD THAT:- It is seen that the ITAT remanded the matter to the AO was after examining the complete books of accounts and vouchers of M/s. Rashiwa International Ltd. asked to be produced by the Assessee. The ITAT was of the view that the exercise of reconciling the amounts appearing in the seized documents with the books of accounts of M/s.Rashiwa International Ltd. had to be actually carried out by the AO. That not having been done, due to failure of the Assessee, the matter required to be remanded to the AO. The Court is, therefore, unable to accept the plea of the learned counsel for the Revenue before us that the ITAT had mechanically remanded the above issue to the AO for redetermination. The Court is not persuaded that the impugned order calls for any interference. No substantial question of law
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