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...
Levy of penalty u/s 272A(1)(d) - non-compliance to the notice issued to the assessee - this is the first year of shifting of issuance of notice and framing of assessments in electronic mode by the department - the reasons adduced by the assessee expressing his inability to attend to the notices, constitute reasonable cause within the meaning of section 273B - No penalty - AT
Levy of penalty u/s 272A(1)(d) - non-compliance to the notice issued to the assessee - this is the first year of shifting of issuance of notice and framing of assessments in electronic mode by the department - the reasons adduced by the assessee expressing his inability to attend to the notices, constitute reasonable cause within the meaning of section 273B - No penalty - AT
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