https://www.taxtmi.com/caselaws?id=770691 ITAT Delhi remanded the matter to CIT(A) regarding validity of additions under sections 153C and 68. The Tribunal found that CIT(A) incorrectly shifted the burden of proof from assessee to AO. The assessee challenged jurisdiction under section 153C but failed to demonstrate any infirmity before the Tribunal. ITAT directed CIT(A) to adjudicate the validity of section 153C additions through a speaking order, allowing the assessee to present arguments and evidence to defend their position on the disputed matter. en-us Wed, 07 May 2025 00:00:00 +0530 Thu, 15 May 2025 07:32:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770691 ITAT Delhi remanded the matter to CIT(A) regarding validity of additions under sections 153C and 68. The Tribunal found that CIT(A) incorrectly shifted the burden of proof from assessee to AO. The assessee challenged jurisdiction under section 153C but failed to demonstrate any infirmity before the Tribunal. ITAT directed CIT(A) to adjudicate the validity of section 153C additions through a speaking order, allowing the assessee to present arguments and evidence to defend their position on the disputed matter. Case-Laws Income Tax Wed, 07 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770691