National Transport Co. v. ITO, Ward-3, Bulandshahr
[Citation -2016-LL-0923-172]
| Citation | 2016-LL-0923-172 |
|---|---|
| Appellant Name | National Transport Co. |
| Respondent Name | ITO, Ward-3, Bulandshahr |
| Court | ITAT-Delhi |
| Relevant Act | Income-tax |
| Date of Order | 23/09/2016 |
| Assessment Year | 2008-09 |
| Judgment | View Judgment |
| Keyword Tags | tax audit report |
| Bot Summary: | The assessee submitted an affidavit that no such 1 receipt was received. On these facts and circumstances I am of the considered view that this issue should be set aside to the file of the A.O. with the direction to verify the claim of the assessee that it had not received any amount from M/s Bikaneer Wala Foods Private Limited. In the result ground No. 2 of the assessee is allowed for statistical purposes. As we have set aside ground No. 2 to the file of the A.O., I set aside this ground also to the file of the AO. 5. In view of my decision to set aside the original assessment to the file of Assessing Officer and also in view of the factual dispute as to whether the assessee is maintaining books of accounts or not, specifically in the light of the tax audit report furnished by the assessee, I set aside this issue also to the file of Assessing Officer for fresh adjudication in accordance with law. In the result the appeal of the assessee is allowed for statistical purposes. In the result all the three appeals of the assessee are allowed for statistical purposes. |