https://www.taxtmi.com/caselaws?id=192991 The appeal of the assessee was allowed for statistical purposes, and the penalty matter was remanded to the Assessing Officer for re-decision in accordance with law and the findings of the Tribunal. The Tribunal emphasized the burden of proof on the assessee to provide supporting evidence for claims in tax proceedings, leading to the reconsideration of the penalty matter at the Assessing Officer level. en-us Tue, 08 Mar 2016 00:00:00 +0530 Fri, 07 Jul 2017 14:23:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192991 The appeal of the assessee was allowed for statistical purposes, and the penalty matter was remanded to the Assessing Officer for re-decision in accordance with law and the findings of the Tribunal. The Tribunal emphasized the burden of proof on the assessee to provide supporting evidence for claims in tax proceedings, leading to the reconsideration of the penalty matter at the Assessing Officer level. Case-Laws Income Tax Tue, 08 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192991