https://www.taxtmi.com/highlights?id=52490 Demand of additional tax u/s 143(1A) - Prima facie adjustments - the burden of proving that the assessee has attempted to evade tax is on the Revenue which may be discharged by the Revenue by establishing facts and circumstances - We cannot mechanically apply the provisions of Section 143(1A) - Section 143(1-A) can only be invoked when the lesser amount stated in the return filed by the assessee is a result of an attempt to evade tax lawfully payable by the assessee. - SC en-us Sat, 21 Mar 2020 13:40:35 +0530 Sat, 21 Mar 2020 13:40:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=52490 Demand of additional tax u/s 143(1A) - Prima facie adjustments - the burden of proving that the assessee has attempted to evade tax is on the Revenue which may be discharged by the Revenue by establishing facts and circumstances - We cannot mechanically apply the provisions of Section 143(1A) - Section 143(1-A) can only be invoked when the lesser amount stated in the return filed by the assessee is a result of an attempt to evade tax lawfully payable by the assessee. - SC Highlights Income Tax Sat, 21 Mar 2020 13:40:35 +0530 https://www.taxtmi.com/highlights?id=52490