Assessment u/s 153A - the proposition made by the revenue ...

Case Laws Income Tax

January 30, 2020

Assessment u/s 153A - the proposition made by the revenue towards making addition on the basis of the figures mentioned on the said loose dumb document cannot be considered to be valid evidence in the absence of any enquiry made by the authorities which ought to have done in the manner as already dealt with us hereinabove. No authority acting judicially would have acted on the basis of a loose paper having no evidentiary value had there been minimum application of mind.

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Assessment u/s 153A - the proposition made by the revenue ...

Case Laws Income Tax

January 30, 2020

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