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2011 (7) TMI 532 - KERALA HIGH COURTUnexplained expenditure under Section 69C - whether the entire amount collected in the name of doctors by the respondent could be assessed as unexplained expenditure on account of the failure of the respondent to prove the expenditure - Held that:- This is not a case of failure of the respondent/assessee to explain the expenditure. Infact the respondent on being confronted with the accounts seized from them conceded that the entire amounts were collected by them for payment to doctors serving the hospital. The assessee, prima facie, discharged their burden or atleast shifted the same to the Revenue when they gave particulars of payments made to the doctors - Hence, the department should have issued notice to the doctors for confirmation of the payments and if they confirm receipts, to make assessments on doctors and if they deny, to proceed against the respondent/assessee and direct them to prove the payment as having been made and in the absence of proof of payment, to make assessment of the amount under Section 69C - Decided in favour of assessee.
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