Income tax scrutiny assessmenti
This query is : Resolved
06 December 2011
Dear All,
1. During proceedings, the assessee provided third party confirmation for a bill of Rs. 8 lakhs. The AO without considering it disallowed the whole amt. Are there any case laws on such issues?
2. The AO disallowed repairs charges explaining that the assessee didnot explain anything, and infact the AO didnt ask for any explanation with respect to repairs expenses. Are there any case laws on such issues?
3. Does HUF of the Assessee and HUF of assessee's father are included in the definition of relative for the purpose of section 40 A 2(b)?
Best Wishes,
Kunal Mangal
1. During proceedings, the assessee provided third party confirmation for a bill of Rs. 8 lakhs. The AO without considering it disallowed the whole amt. Are there any case laws on such issues?
2. The AO disallowed repairs charges explaining that the assessee didnot explain anything, and infact the AO didnt ask for any explanation with respect to repairs expenses. Are there any case laws on such issues?
3. Does HUF of the Assessee and HUF of assessee's father are included in the definition of relative for the purpose of section 40 A 2(b)?
Best Wishes,
Kunal Mangal
07 December 2011
As per law of natural justice, AO cannot pass an order without giving an opportunity of being heard. Further the same is expressely given in the section 143(3). So appeal before CIT(A) with the proof not considered by AO. Further huf would be treated as relative.
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