Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Transfer of case u/s 127(2)(a) - If the petitioner was really aggrieved by a one-line SCN which did not indicate any reasons for the proposal - the petitioner could have given a one-line reply demanding the reasons - petitioner herein understood the reasons and countered those reasons in their response - not open to the petitioner to cite the lack of reasons for assailing the impugned order
Transfer of case u/s 127(2)(a) - If the petitioner was really aggrieved by a one-line SCN which did not indicate any reasons for the proposal - the petitioner could have given a one-line reply demanding the reasons - petitioner herein understood the reasons and countered those reasons in their response - not open to the petitioner to cite the lack of reasons for assailing the impugned order
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