Estimation of business income - The learned CIT (A) confirmed ...

Income Tax Appeal: Addition to Business Income Overturned Due to Ignoring Merits, Non-Compliance Not Enough for Upholding.

January 22, 2022

Case Laws Income Tax AT

Estimation of business income - The learned CIT (A) confirmed addition merely harping on non-compliance by assessee before the Assessing Officer and not applying his mind to the merits of the addition, such order is also not in accordance with the law. If the assessee is non-compliant before Assessing Officer that could not be the reason to brush aside the merits of the case and confirm addition in the hands of the assessee when complete details are available before the Commissioner of Income Tax (Appeals) - additions deleted - AT

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Estimation of business income - The learned CIT (A) confirmed ...

Income Tax Appeal: Addition to Business Income Overturned Due to Ignoring Merits, Non-Compliance Not Enough for Upholding.

January 22, 2022

Case Laws Income Tax AT

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