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s. 68 Addition for unexplained should be deleted even if Assessee explains & provides credible evidences even during appellate proceedings
Case Law Details
- Case Name
- Income Tax Officer-V(4), Ludhiana Vs Sains Engg. Works (ITAT Chandigarh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2007-08
- Courts
- All ITAT, ITAT Chandigarh
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ITAT CHANDIGARH BENCH ‘A’
Income Tax Officer-V(4), Ludhiana
Versus
Sains Engg. Works
IT Appeal No. 980 (Chd.) of 2010
[ASSESSMENT YEAR 2007-08]
Date of Pronouncement – 27.09.2012
ORDER
Mehar Singh, Accountant Member
The present appeal filed by the Revenue is directed against the order dated 12.04.2010 passed by the ld. C1T(A) u/s 250(6) of the Income-tax Act,1961 (in short ‘the Act’).
2. In this appeal, the Revenue has raised the following Grounds of Appeal:
“1. That the Ld. CIT(A)-II has erred in law and on facts in deleting the addition of Rs....
