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...
Assessment proceedings were pending when registration u/s 12A was granted on 22/02/2016. The assessee had filed income tax return in ITR-7 instead of ITR-5. The issue was regarding rectification of mistake in filing wrong ITR form. The Tribunal remitted the matter to the Assessing Officer for reassessment as per ITR-5 after providing opportunity of hearing to the assessee. The appeal was allowed for statistical purposes.
Assessment proceedings were pending when registration u/s 12A was granted on 22/02/2016. The assessee had filed income tax return in ITR-7 instead of ITR-5. The issue was regarding rectification of mistake in filing wrong ITR form. The Tribunal remitted the matter to the Assessing Officer for reassessment as per ITR-5 after providing opportunity of hearing to the assessee. The appeal was allowed for statistical purposes.
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