Case Law Details
Case Name : ACIT Vs Ms Kiran Pal Singh (ITAT Delhi)
Related Assessment Year : 2003- 04
Courts :
All ITAT ITAT Delhi
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ACIT Vs. M/s Kiran Pal Singh (ITAT Delhi)- In this case also before the Assessing Officer, the assessee had stated that all the partners are assessed to income tax and they have also furnished the acknowledgement of the returns filed by all the partners. Therefore, if the Assessing Officer had any doubt about the credit worthiness of the partners, he could have verified either from their individual income tax files or could have asked those partners to explain the source of credit. In view of the above, respectfully following the
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