ITO, BOLANGIR vs. GOURAB MISHRA, BHUBANESWAR
What did the Tribunal hold?
The Tribunal noted that the verification report was not dislodged by the revenue. Since the findings of fact recorded by the CIT(A) based on the verification were not disputed by the revenue, the Tribunal found no reason to interfere with the order of the CIT(A).
What were the facts?
The revenue filed an appeal against the order of the CIT(A) which deleted additions made by the Assessing Officer. The CIT(A) based its decision on a verification report regarding the assessee's purchase of a property.
What were the issues?
Whether the addition made by the Assessing Officer was rightly deleted by the CIT(A) based on the verification report.
Which sections of the Income-tax Act were involved?
IT Act
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Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR
O R D E R
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