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Income Tax - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

AO cannot make the addition u/s 69C by merely relying on ...


Income Tax: AO Cannot Add u/s 69C Based Solely on Sales Tax Data Without Cross-Examination Opportunity.

February 3, 2017

Case Laws     Income Tax     AT

AO cannot make the addition u/s 69C by merely relying on information obtained from the Sales Tax Department, the statements/ affidavits of third parties, without the assessee being afforded any opportunity of cross examination of those persons for non-response to information called for u/s 133(6)- AT

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