Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
HC found the Income Tax Officer's affidavit contradictory to the record and inconsistent with the petitioner's adjournment request. The court accepted the counsel's apology but refused to allow withdrawal of the submitted affidavit. The court directed the Income Tax Officer to explain the circumstances surrounding the affidavit's filing, issuing a notice returnable on 3rd March, 2025, and ordered the affidavit to remain on record for further examination of the procedural irregularities.
HC found the Income Tax Officer's affidavit contradictory to the record and inconsistent with the petitioner's adjournment request. The court accepted the counsel's apology but refused to allow withdrawal of the submitted affidavit. The court directed the Income Tax Officer to explain the circumstances surrounding the affidavit's filing, issuing a notice returnable on 3rd March, 2025, and ordered the affidavit to remain on record for further examination of the procedural irregularities.
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