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2012 (8) TMI 632 - KERALA HIGH COURTRectification of mistake - mistake in the rectification allowed based on the wrong claim by the assessee - assessee conceded his mistake but raised certain other claims – Held that:- Assessing Officer rectified the assessment on an agreed basis but simultaneously rejected additional loans claimed by the assessee from 3 other persons for want of convincing evidence - assessee's appeal against the second rectification order was allowed by the CIT (Appeals), which was reversed by the Tribunal on Departmental appeal - claims were rejected because the assessee could not substantiate his claim of debt due to the 3 parties, which is a new claim made in second rectification after completion of the assessment, which itself is not maintainable
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