Delhi High Court upholds ITAT order for AY 1997-1998, emphasizing burden of proof on revenue. The High Court of Delhi dismissed an appeal challenging an order by the Income Tax Appellate Tribunal for the Assessment Year 1997-1998. The court ...
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Delhi High Court upholds ITAT order for AY 1997-1998, emphasizing burden of proof on revenue.
The High Court of Delhi dismissed an appeal challenging an order by the Income Tax Appellate Tribunal for the Assessment Year 1997-1998. The court emphasized that the burden of proof to establish under-statement or concealment of income rests with the revenue, and the opinion of the DVO must not be accepted without the rejection of books of account. Consequently, the appeal was rejected based on this legal principle.
The High Court of Delhi dismissed an appeal filed under Section 260A of the Income Tax Act, 1961 challenging an order by the Income Tax Appellate Tribunal for the Assessment Year 1997-1998. The court held that the burden of proof to prove under-statement or concealment of income is on the revenue, and the opinion of the DVO cannot be relied upon without the rejection of books of account. The appeal was dismissed in light of this legal mandate.
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