Witness Not Summoned u/s 131: Assessee Fails to Prove Transaction Validity, No Rights Granted. https://www.taxtmi.com/highlights?id=32125 Assessee having failed to prove the validity of the transaction, no right accrues in his favour on account of non- summoning of the witness u/s 131 by the AO - HC en-us Fri, 18 Nov 2016 13:20:01 +0530 Fri, 18 Nov 2016 13:20:01 +0530 TaxTMI RSS Generator Witness Not Summoned u/s 131: Assessee Fails to Prove Transaction Validity, No Rights Granted. https://www.taxtmi.com/highlights?id=32125 Assessee having failed to prove the validity of the transaction, no right accrues in his favour on account of non- summoning of the witness u/s 131 by the AO - HC Highlights Income Tax Fri, 18 Nov 2016 13:20:01 +0530 https://www.taxtmi.com/highlights?id=32125