TaxTMI 
TaxTMI 
2025 (1) TMI 456
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....or Standing Counsel ORDER The petitioner has challenged the Impugned Assessment Order dated 14.09.2021 passed by the 1st respondent for the Assessment Year 2018-2019. 2. It appears that for the Assessment Year 2014-2015, a report under Section 142(2A) of the Income Tax Act, 1961 was prepared pursuant to which, the assessments were completed and Assessment Orders were passed for the Assessment Years 2014-2015, 2015-2016 and 2017-2018. 3. The petitioner is in appeal against those Assessment Orders for those Assessment Years before the Commissioner of Income Tax (Appeals) under Section 246A of the Income Tax Act, 1961. For the Assessment Year 2018- 2019, the petitioner had filed a Return of Income on 04.10.2018. 4. The return was scrutini....
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.... the staffs has been added to the income of the petitioner and therefore the Impugned Assessment Order dated 14.09.2021 is liable to be interfered with as it is arbitrary. 9. Learned Senior Standing Counsel for the respondents on the other hand would submit that the Impugned Assessment Order is a detailed order similar to the Assessment Orders passed for the Assessment Years 2014-2015, 2015-2016 and 2017-2018. 10. It is submitted that in the Assessment Years mentioned above, the petitioner has filed Statutory Appeals before the Appellate Commissioner and these appeals are pending. 11. It is submitted that the petitioner should at best to be allowed to file a Statutory Appeal in filing a Writ Petition. 12. That apart, the learned Senior ....
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....88, nominated by the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner of Commissioner in this behalf and to furnish a report of such audit in the prescribed form duly signed and verified by such accountant and setting forth such particulars, as may be prescribed, and such other particulars as the Assessing Officer may require; ii. to get the inventory valued by a cost accountant, nominated by the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner in this behalf and to furnish a report of such inventory valuation in the prescribed form duly signed an verified by such cost accountant and setting forth such particulars, as may be prescribed, and such other particulars as t....
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....see it is clearly held by the Hon'ble Supreme Court that, the primary onus of substantiating its claim lies on the Assessee. The same is the ruling in the case of Joint Commissioner of Income-tax Vs. Superior Manpower Services Limited. It is held in these rulings that only when the primary onus of proof is discharged by the Assessee, the burden of proof falls on the Revenue. In the current case, the Assessee failed to discharge the onus of proof by not furnishing valid documentary evidence for expenses amounting to Rs. 115,26,83,365/-. The failure on the part of the Assessee to discharge the primary onus makes these case laws not applicable to the Assessee, apart from that the profile of Assessees in both the cases is not similar to tha....