Burden of Proving Concession Shifts from Assessee to Department in Reassessment Proceedings: Allahabad HC

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 concession rate o...