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2019 (9) TMI 457 - AT - Income TaxAddition u/s 68 - unexplained Cash Credits - assessee's return was picked up for scrutiny under CASS - Ld. AR offered to demonstrate this claim by addressing the vouchers of any specific day on a test check basis stating that he would be able to show that 35% of the sum total of the said date has been reflected in the books - HELD THAT:- The impugned order is set aside back to the file of the AO with the direction to verify the stated claim of the assessee namely that the sums reflected by her as her income of a specific day is the 35% of the sum total of the receipts of the vouchers of the specific date. It is directed that in case the assessee succeeds in demonstrating her claim, the addition is to be deleted. However in case after carrying out the said verification, the claim is found to be not acceptable, it is directed that the AO necessarily shall confront the deficiencies noticed to the assessee and after giving the assessee a reasonable opportunity of being heard in the spirit of the suggestions made hereinabove shall then pass a speaking order in accordance with law.
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