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Income Tax - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

AO being an investigator and adjudicator, when coming to an ...


AO Must Document Adverse Findings with Evidence, Apply Preponderance of Probabilities in Assessments.

March 6, 2017

Case Laws     Income Tax     HC

AO being an investigator and adjudicator, when coming to an adverse finding against the assessee, was required to record such finding adequately as duly supported by material and evidence taking into account that principles of preponderance of probabilities applies. - HC

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