TMI Blog2021 (1) TMI 534X X X X Extracts X X X X X X X X Extracts X X X X ..... back to the file of the AO for fresh adjudication in accordance with law. We direct the AO to serve on the assessee the document based on which, he comes to a conclusion that interest has been paid to the assessee on income tax refund. If such evidence is not handed over to the assessee, no addition can be made. - I.T.A. No. 2154/Kol/2018 - - - Dated:- 13-1-2021 - Sri J. Sudhakar Reddy, Accountant Member And Sri Aby T. Varkey, Judicial Member Sh. S. Jhajharia, FCA, appeared on behalf of the Assessee Sh. Supriyo Paul, Addl. CIT, appeared on behalf of the Revenue ORDER Per J. Sudhakar Reddy, AM: This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals)-4, K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Ld. CIT(A) erred in confirming the addition of ₹ 43,797/- in the computation of book profit u/s 115JB and in view of the facts and in the circumstances it may kindly be held accordingly. 6. For that in view of the facts and in the circumstances the Ld. CIT(A) erred in allowing part relief in respect of addition of ₹ 9,26,970/- and directing the AO for addition of ₹ 36,748/- towards repair maintenance without appreciating the fact that the said amount had already been offered by the appellant in the return of income itself and in view of the facts and in the circumstances the Ld. CIT(A) s action in such respect is void abinitio and it may be held accordingly. 7. That the appellant craves leave to add, alter, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und. The assessee submits that he had not received any such interest and in support produced Form-26AS. 4.1. The Revenue submits that as per its record, interest has been paid by the Department to the assessee on the amount of income tax refund. The ld. D/R could not produce any evidences in support of the conclusion drawn by the AO. 5. Under these circumstances, as agreed to by both the parties, this issue is remanded back to the file of the AO for fresh adjudication in accordance with law. We direct the AO to serve on the assessee the document based on which, he comes to a conclusion that interest has been paid to the assessee on income tax refund. If such evidence is not handed over to the assessee, no addition can be made. In the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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