Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
The High Court directed the Principal Commissioner of Income Tax, Guwahati, to ensure disposal of the petitioner's appeals filed for assessment years 2020-21 and 2018-19 within three months. The court observed that u/s 250(6A) of the Income Tax Act, 1961, the Commissioner (Appeals) must decide appeals within one year from the end of the financial year in which they are filed. Considering the statutory mandate and guidelines, the court opined that the First Appellate Authority should not face difficulty in deciding the appeals expeditiously. The court also noted that no recovery has been made so far and ordered that no coercive measures be taken against the petitioner regarding the demands under appeal until their disposal.
The High Court directed the Principal Commissioner of Income Tax, Guwahati, to ensure disposal of the petitioner's appeals filed for assessment years 2020-21 and 2018-19 within three months. The court observed that u/s 250(6A) of the Income Tax Act, 1961, the Commissioner (Appeals) must decide appeals within one year from the end of the financial year in which they are filed. Considering the statutory mandate and guidelines, the court opined that the First Appellate Authority should not face difficulty in deciding the appeals expeditiously. The court also noted that no recovery has been made so far and ordered that no coercive measures be taken against the petitioner regarding the demands under appeal until their disposal.
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