https://www.taxtmi.com/highlights?id=46107 Best judgment assessment u/s 144 - addition u/s 68 - The learned CIT(A) ought to have stepped into shoes of the AO to compute income chargeable to tax due to non co-operation of assessee in assessment - It was also incumbent on CIT(A) to have looked into applicability of provisions of Section 56(2)(viia) to transaction for purchase of equity shares - CIT(A) order set aside en-us Thu, 25 Apr 2019 06:30:30 +0530 Wed, 24 Apr 2019 18:25:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=46107 Best judgment assessment u/s 144 - addition u/s 68 - The learned CIT(A) ought to have stepped into shoes of the AO to compute income chargeable to tax due to non co-operation of assessee in assessment - It was also incumbent on CIT(A) to have looked into applicability of provisions of Section 56(2)(viia) to transaction for purchase of equity shares - CIT(A) order set aside Highlights Income Tax Thu, 25 Apr 2019 06:30:30 +0530 https://www.taxtmi.com/highlights?id=46107