Forgot password
New User/ Regiser
⇒ Register to get Live Demo
2007 (5) TMI 356 - ITAT DELHI
Extract:
.......ave been received in cash or demand draft, the standard of proof would be much more rigorous and stringent. We direct the Assessing Officer to examine the share applicants. Needless to mention that a reasonable opportunity of being heard be given to the assessee. 8. In the result, the appeal filed by the revenue is allowed for statistical purposes.