SHIVAJI DAGDU MOTE,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 5, PUNE
What did the Tribunal hold?
The Tribunal held that the issue of sundry creditors requires fresh verification by the Assessing Officer as no remand report was filed. The assessee was directed to get the credits verified within three effective opportunities of hearing.
What were the facts?
The assessee's appeal concerns the addition of sundry credits amounting to Rs. 23,36,664/- to the total income. The CIT(A) upheld the addition despite the Assessing Officer failing to provide a remand report.
What were the issues?
Whether the addition of sundry credits was justified without proper verification by the Assessing Officer, especially when the assessee failed to discharge their onus satisfactorily.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE
Before: SHRI S. S. GODARA & SHRI G. D. PADMAHSHALI
ORDER
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