Centralised assessment transfers after searches coordinate connected investigations without finally determining the assessee's tax liability or assess...
Unsigned third-party records cannot establish on-money payments without corroboration and cross-examination, requiring deletion of the related additio...
Dishonour of Cheque - Evidently, the petitioner cannot be allowed to be prosecuted for bald allegations, burden to prove whereof is on respondent No. 2 in view of admission of respondent No. 2 that he had signed the cheque which got dishonoured - Likewise, respondent No. 2 has admittedly acted in violation of mandate of The Income Tax Act - If the impugned FIR and proceedings arising out of the same is allowed to be sustained, it would amount in protecting and recognizing illegal acts of respondent No. 2. - HC
Dishonour of Cheque - Evidently, the petitioner cannot be allowed to be prosecuted for bald allegations, burden to prove whereof is on respondent No. 2 in view of admission of respondent No. 2 that he had signed the cheque which got dishonoured - Likewise, respondent No. 2 has admittedly acted in violation of mandate of The Income Tax Act - If the impugned FIR and proceedings arising out of the same is allowed to be sustained, it would amount in protecting and recognizing illegal acts of respondent No. 2. - HC
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TaxTMI 
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