ground:
The learned CIT (Appeals) ought to have granted further
benefit of telescoping in respect of the addition made by the
Assessing officer ... crores and for this amount the assessee
is entitled to telescoping in the AY 2008-09. He had drawn our
attention to the finding
ground:
The learned CIT (Appeals) ought to have granted further
benefit of telescoping in respect of the addition made by the
Assessing officer ... crores and for this amount the assessee
is entitled to telescoping in the AY 2008-09. He had drawn our
attention to the finding
ground:
The learned CIT (Appeals) ought to have granted further
benefit of telescoping in respect of the addition made by the
Assessing officer ... crores and for this amount the assessee
is entitled to telescoping in the AY 2008-09. He had drawn our
attention to the finding
ground:
The learned CIT (Appeals) ought to have granted further
benefit of telescoping in respect of the addition made by the
Assessing officer ... crores and for this amount the assessee
is entitled to telescoping in the AY 2008-09. He had drawn our
attention to the finding
Periyasamy Anbunathan,Karur vs Dcit, Cc-1(4), Chennai on 23 January, 2026
आयकर अपीलीय
challenged the addition
deleted by the CIT(A) on the ground of telescoping amounting to
Rs.63,73,000/.
12. It was contended ... declared and cash found during the course of
search, therefore, benefit of telescoping cannot be given. Reliance was
placed on the decision of Ahmedabad Bench
first, as the other additions have been telescoped by the AO into this addition. Brief facts are that during search, 37 sealed samples of rice
learned A.O. ought to have applied the principle of
Telescoping to the income of the appellant group
against the expenditure of the appellant group ... rejected.
7. As for the additional ground raised by the assessee
claiming telescoping the income of the group against the
expenditure of the group
deleted the addition on the
ground of double taxation and by applying telescoping.
6. The Id. CIT(A) erred in sustaining the addition of alleged ... case and in
law, the Id. CIT(A) erred in granting telescoping benefit in respect
of unaccounted receipts of Rs.4,47,46,950/- against
case of 66 ITR 722 that in absence of any
direct evidence telescoping is permissible in
absence of the direct link or connection
between ... amount disclosed by him as
total income as undisclosed income and telescoping
of such undisclosed income with the amount of
addition deleted by the learned
