[aaykarbhavan] CIT(A) had rightly admitted additional evidences after giving hearing opportunity to parties: HC

CIT(A) had rightly admitted additional evidences after giving hearing opportunity to parties: HC

April 19, 2014[2014] 43 taxmann.com 395 (Gujarat)

IT: Where Commissioner (Appeals) before admitting fresh evidence, had called for remand report from Assessing Officer and full opportunity was provided to both parties, no interference with Commissioner (Appeals)'s order was called for

IT: No addition on account of cash credits be made, where assessee had given PAN of creditors, their confirmation and their bank statement which established their creditability

 

Regards

Prarthana Jalan

__._,_.___

receive alert on mobile, subscribe to SMS Channel named "aaykarbhavan"
[COST FREE]
SEND "on aaykarbhavan" TO 9870807070 FROM YOUR MOBILE.

To receive the mails from this group send message to aaykarbhavan-subscribe@yahoogroups.com

Visit Your Group

• New Members 3

• Privacy • Unsubscribe • Terms of Use