AO made addition to assessee’s income on basis of estimation of gross profit rate. The assessee has not exercised his right of appeal properly. Matter remanded to CIT (A). (AY. 2010-11)
Jiwan Lal v. ITO (2019) 179 ITD 475 (Chd.)(Trib.)
S. 251 : Appeal-Commissioner (Appeals)–Powers–Estimation of gross profit–Right of appeal was not properly exercised–Matter remanded to the CIT(A). [S. 254(1)]