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Income Tax

Unaccounted income - CIT(A) was merely on the basis of a...

Tax Commissioner's Hypothesis on Unaccounted Income from 94 Plots Challenged by Year-Wise Financial Evidence.

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Income TaxApril 6, 2015Case LawsAT

Unaccounted income - CIT(A) was merely on the basis of a hypothecation that against 94 plots a proportionate expenditure might have been incurred. Such hypothecation cannot be upheld especially when the Assessee is in a position to demonstrate the year-wise financial position. - AT

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