HOTEL SURYA VILAS PALACE,BHARATPUR vs. ACIT-CIRCLE, BHARATPUR, BHARATPUR

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ITA 738/JPR/2015Status: DisposedITAT Jaipur14 June 2017AY 2011-1210 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the reference to the DVO under Section 142A requires the rejection of books of accounts prior to the reference, as per Supreme Court decisions. Since the record did not clearly establish this sequence, the matter was set aside.

What were the facts?

The assessee challenged the CIT(A)'s confirmation of the AO's reference to the DVO, rejection of books of accounts, and addition to income. The primary issue was whether the AO could refer the matter to the DVO without first rejecting the assessee's books of accounts.

What were the issues?

Whether the Assessing Officer was justified in referring the matter to the DVO without first rejecting the assessee's books of accounts. The validity of the addition made based on the DVO's report was also questioned.

Which sections of the Income-tax Act were involved?

Section 142(2A),Section 142A,Section 145(3),Section 69,Section 69B,Section 56(2)

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Income Tax Appellate Tribunal, JAIPUR BENCHES, JAIPUR

Before: SHRI KUL BHARAT, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No.738/JP/15

Hearing: 07.06.2017

आदेश की प्रतिलिपि अग्रेषित@ब्वचल वf जीम वतकमत वितूंतकमक जवरू

vihykFkhZ@The Appellant- M/s Hotel Surya Vilas Palace, Vill. Jatoli 1. Ghana, NH-11 Agra Road, Bharatpur. izR;FkhZ@ The Respondent- ACIT, Circle, Bharatpur. 2. vk;dj vk;qDr@ CIT 3. vk;dj vk;qDr¼vihy½@The CIT(A) 4. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए 5. xkMZ QkbZy@ Guard File (ITA No.738/JP/2015) 6.

ITA No. 738/JP/15 M/s Hotel Surya Vilas Palace Vs. ACIT, Alwar.

vkns'kkuqlkj@ By order,

सहायक पंजीकार@ Aेेपेजंदज त्महपेजतंत.

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