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2021 (9) TMI 219 - AT - Income TaxReceipts short admitted in the P & L Account - gross receipts of services received by the assessee were shown more than the assessee offered receipts in P & L Account only for the services - mobilization advances received, which was not proved by way of documentary evidence before the A.O - HELD THAT:- Considering the contention of the DR that without cross verifying with the accounts of the company, the CIT(A) accepted the submissions of the assessee company, we set aside the order of the CIT(A) and remit the issue in disputed difference amount to the file of the A.O. with a direction re-decide the impugned issue that when the assessee has offered as part of turnover. If the A.O. found that the it has been offered as turnover in subsequent year, there will be no disallowance. If it is found, otherwise, the A.O. can decide the issue as per law after providing reasonable opportunity of being heard to the assessee in the matter. The assessee is directed to substantiate its claim by way documentary evidence and proper explanation. Appeal allowed for statistical purposes.
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