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...
Transfer of the case u/s 127 - the order of the transfer of case u/s 127 was within the knowledge of the assessee during the course of assessment proceedings and still the assessee had chosen not to participate in the matter of jurisdiction of the AO to whom the case has been transferred. The assessee cannot be allowed latter to challenge the jurisdiction of the AO - AT
Transfer of the case u/s 127 - the order of the transfer of case u/s 127 was within the knowledge of the assessee during the course of assessment proceedings and still the assessee had chosen not to participate in the matter of jurisdiction of the AO to whom the case has been transferred. The assessee cannot be allowed latter to challenge the jurisdiction of the AO - AT
Note: It is a system-generated summary and is for quick reference only.