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| The Tax Publishers2020 TaxPub(DT) 4883 (Kol-Trib) INCOME TAX ACT, 1961
Section 68
Where in respect of addition made under section 68 by AO assessee did not get suficient opportunity to submit its reply, matter was remanded for consideration afresh.
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Income from undisclosed sources - Addition under section 68 - Confirmation and enhancement without proper opportunity -
Assessee filed appeal against addition made under section 68 which was not only confirmed but enhanced by CIT(A) on the ground that it did not get sufficient opportunity to submit its reply to enhancement notice. Held: If at all the assessee did not get sufficient opportunity to submit its reply to enhancement notice issued by CIT(A) as alleged by the assessee, the issue relating to enhancement of assessee's income may be sent back to the CIT(A) for deciding the same afresh after giving proper and sufficient opportunity of being heard to the assessee.
REFERRED :
FAVOUR : Matter remanded.
A.Y. :
IN THE ITAT, KOLKATA BENCH
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