PRASANTHA ANKINAPALLI,KAVALI, NELLORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR., GUNTUR
What did the Tribunal hold?
The Tribunal held that the assessee was entitled to file a revised return to withdraw the income surrendered in the original return, as there was no basis for such surrender. The additions made by the lower authorities were set aside.
What were the facts?
During a survey, an external hard drive containing details of unaccounted sales and interest income was found. The assessee initially filed a return admitting additional income, but later filed a revised return reducing the income. The AO and CIT(A) made additions based on the original return.
What were the issues?
Whether the assessee can withdraw income surrendered in the original return by filing a revised return, and if additions can be made without any basis.
Which sections of the Income-tax Act were involved?
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Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM
Heard together (3 matters)
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PER MANJUNATHA G., ACCOUNTANT MEMBER :
These appeals are filed by the Assessees against the orders of Commissioner of Income Tax (Appeals) {“Ld.CIT(A)”]-3, Visakhapatnam dated 14
The order continues below.
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