Electronic WhatsApp evidence without authentication or independent corroboration cannot sustain an unexplained-investment addition based on third-part...
Mutual current-account transactions excluded from deemed dividend treatment where no fresh borrowing arose; unsupported unsecured-loan addition also f...
Principles of Natural Justice - sufficient opportunity of being heard - The action of the respondent in issuing multiple proposition notices proposing different tax liabilities and passing the impugned re-assessment order in haste cannot be appreciated - impugned order set aside with direction to pass fresh order
Principles of Natural Justice - sufficient opportunity of being heard - The action of the respondent in issuing multiple proposition notices proposing different tax liabilities and passing the impugned re-assessment order in haste cannot be appreciated - impugned order set aside with direction to pass fresh order
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