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Income Tax - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

Powers of the CIT(A) - Deletion of accommodation entries without ...


CIT(A) Error: Accommodation Entries Deleted Without In-Depth Inquiry, Case Restored for Further Examination u/s 68.

November 22, 2019

Case Laws     Income Tax     AT

Powers of the CIT(A) - Deletion of accommodation entries without indepth inquiry - addition u/s 68 - it was gross error, on the part of the Ld. CIT(A), having himself been of the view that further inquiries / investigation / verification - Matter restored before CIT(A)

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