Order suffers from lack of reasoning and which is not a speaking order on which addition is made can be set-aside

Last updated: 16 August 2012

Court :
INCOME TAX APPELLATE TRIBUNAL

Brief :
That the Revenue has erred in law and on facts in adding the amount of ` `3,667/- which pertains to the difference in closing balance of amount receivable from M/s Heritage Resorts Pvt. Ltd. as per their books and as per our books of Accounts. That the Revenue has erred in passing the order without giving an adequate opportunity to the assessee company. The assessee company craves leave to add/alter/amend the grounds of Appeal at the time of hearing.

Citation :
HHS India Pvt. Ltd., 284, Sultan Sadan, L-3, Westend Marg, Saidulajaib, New Delhi-110030 (Appellant) V/s. Income-tax Of f icer, Ward-12(4),New Delhi[PAN: AAACH3681B] (Respondent)

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CS Bijoy
Published in Income Tax
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