This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Presumption as to validity of document wouldn’t discharge burden of proof cast on assessee U/s. 68, 69, 69A etc.
Case Law Details
- Case Name
- Alliance Hotels Vs ACIT – 12(1) (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2006- 07
- Courts
- All ITAT, ITAT Mumbai
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
IN THE ITAT MUMBAI BENCH ‘A’
Alliance Hotels
versus
Assistant Commissioner of Income-tax – 12(1)
IT APPEAL NOS. 4076 & 4738 (MUM.) OF 2011
[ASSESSMENT YEAR 2006-07]
DECEMBER 26, 2012
ORDER
Sanjay Arora, Accountant Member
This is a set of cross-appeals by the Assessee and the Revenue, arising out of Order by the Commissioner of Income Tax (Appeals)-23, Mumbai (‘CIT(A)’ for short) dated 31-03-2011, partly allowing the assessee’s appeal contesting its assessment u/s. 143(3) of the Income Tax Act, 1961 (‘the Act’ hereinafter) dated 30-12-2008 for...
