This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Burden of Proving Concession Shifts from Assessee to Department in Reassessment Proceedings: Allahabad HC
Case Law Details
- Case Name
- Amrit Steels Vs Commissioner Commercial Tax (Allahabad High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Allahabad High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Amrit Steels Vs Commissioner Commercial Tax (Allahabad High Court)
Introduction: The case of Amrit Steels vs. Commissioner of Commercial Tax, as determined by the Allahabad High Court, revolves around the allocation of the burden of proof in original proceedings as compared to reassessment proceedings. This article examines the court’s ruling, emphasizing the role of the assessee and the department in justifying claimed concessions.
Legal Background: The case involves a dispute pertaining to the assessment year 2013-14 (Central Sales Tax Act). The revisionist claimed a ...
