Case Law Details
Case Name : M/s Adventure Dsigns (P) ltd. Vs Income Tax Officer (ITAT Delhi)
Appeal Number : I.T.A. No. 1617/Del/2010
Date of Judgement/Order : 11/05/2012
Related Assessment Year : 2001-02
Courts :
All ITAT ITAT Delhi
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Authorities have put the onus on the assessee to prove that the said bank account is bogus. In this regard, assessee has categorically stated that the said account was not opened by the assessee. The bank has not replied to the query of the Assessing Officer. So adverse inference on the assessee cannot be made in this regard. In our considered opinion, interest of justice will be served if the matter is remitted to the file of the Assessing Officer to consider the issue afresh.
INCOME TAX APPELLATE TRIBUNAL, DELHI
I.T.A. No. 1617/Del/2010 – A.Y.: 2001-02
M/s Adventure Dsigns (P) ltd.
Vs.
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