Appeals
This query is : Resolved
16 January 2012
We had agreed for certain additions during the scrutiny Assessments and the order u/s 143 (3) was passed now even after agreeing we want to go to appeals . Is it possible to go on appeals after agreeing for additions . Are there any case laws to support these . Pls advice as the addition is huge . an early and urgent reply will be very thankful.
16 January 2012
You can prefer appeal, without citing any case law. I may post the same if I could find.
.
It is a known fact that assessee remains under pressure while signing the order sheet. Sometimes he has to agree to avoid even huge additions also. In his submission
he may argue the facts leading to the situation.
.
.
It is a known fact that assessee remains under pressure while signing the order sheet. Sometimes he has to agree to avoid even huge additions also. In his submission
he may argue the facts leading to the situation.
.
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17 January 2012
No appeal lies under section 246(c) against an assessment relating to an addition made on agreed basis.
Citation :- Sterling Machine Tools Vs. CIT (1980) 123 ITR 181(All).
Citation :- Sterling Machine Tools Vs. CIT (1980) 123 ITR 181(All).
Message likes :
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18 January 2012
Yes, Warrier Sir is correct.
I have also got one case law which states that-
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Appeal does not lie against agreed additions.
Pawn Construction v. ITO [2001] 78 ITD 176
(Rajkot)
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Still the assessee should try and file the appeal by arguing that the additions have been agreed under abnormal circumstances.
.
I have also got one case law which states that-
.
Appeal does not lie against agreed additions.
Pawn Construction v. ITO [2001] 78 ITD 176
(Rajkot)
.
Still the assessee should try and file the appeal by arguing that the additions have been agreed under abnormal circumstances.
.
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