2020 (3) TMI 1439

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..... nce-sheet reflecting the amount in the balance-sheet - As argued assessee s corrected balance-sheet filed before the Assessing Officer has not even been considered in either of the lower proceedings - HELD THAT:- We deem it appropriate that larger interest of justice would be met in case the Assessing Officer re-examines the entire issue afresh going by the corresponding details in both of the ab .....

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..... Tax (Appeals) Ranchi s order dated 31.08.2018 passed in case No.CIT(A), Ranchi/10410/2016-17 involving proceedings u/s 143(30 of the Income Tax Act, 1961; in short the Act . Heard Shri Nitin Pasari Shri Anand Pasari learned authorized representatives for the assessee and Mrs. Nisha Oraon Singhmarr/ JCIT-DR appearing at the Revenue s behest. 2. It transpires at the outset during the cour .....

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..... ed our attention to page 51 of the paper book not indicating any such sundry creditors in the corrected balance-sheet as on 31.03.2013 to this effect. We therefore deem it appropriate that larger interest of justice would be met in case the Assessing Officer re-examines the entire issue afresh going by the corresponding details in both of the above stated balance-sheets. Learned counsel has undert .....

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