Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
HC quashed best judgment assessments made by Income Tax Officer, Baddi without complying with Section 127 transfer of jurisdiction requirements of giving reasonable opportunity of hearing to assessee and recording reasons for transfer from Income Tax Officer, New Delhi. Assessments set aside, permitting fresh proceedings by following proper transfer procedure or continuing through jurisdictional Income Tax Officer.
HC quashed best judgment assessments made by Income Tax Officer, Baddi without complying with Section 127 transfer of jurisdiction requirements of giving reasonable opportunity of hearing to assessee and recording reasons for transfer from Income Tax Officer, New Delhi. Assessments set aside, permitting fresh proceedings by following proper transfer procedure or continuing through jurisdictional Income Tax Officer.
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