Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2021 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (7) TMI 271 - AT - Income TaxAddition of income - Difference in receipts as business turnover - HELD THAT:- Prima facie it appears that there is a difference of service tax returns which was not properly verified by the Assessing Officer. Therefore, we are remanding back the issue to the file of the Assessing Officer for proper adjudication after taking cognizance of the evidence produced by the assessee. Needless to say, the assessee be given opportunity of hearing by following principles of natural justice. The appeal of the assessee is partly allowed for statistical purpose.
|