It is Inappropriate for AO to Demand Evidence of Non-occurrence of an event

ITO Vs Gammon Construction Pvt. Ltd. (ITAT Delhi) Introduction: In the case of ITO vs. Gammon Construction Pvt. Ltd., heard at the Income Tax Appellate Tribunal (ITAT) in Delhi, a significant tax dispute came to light. This dispute revolved around the inappropriate demand by the Assessing Officer (AO) for evidence of a non-occurring event. Let’s delve into the details and analysis of this case. Detailed Analysis: The tax dispute in question arose from the assessment year 2011-12. The Revenue filed an appeal against the order of the Commissioner of Income Tax-4, New Delhi, dated 20.01.202...