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A.O. is not only an adjudicator but also an investigator

CA Prarthana Jalan 19 Nov 2014 2,417 Views 0 comment Print Income Tax | Judiciary

Case Law Details

Case Name : Krishna Shriram Vs Commissioner of Income Tax (ITAT Delhi)

Appeal Number : I.T.A. No. 1649/Del/2011

Date of Judgement/Order : 29/01/2014

Related Assessment Year :

Courts : All ITAT ITAT Delhi

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CA Prarthana Jalan

Hon’ble Delhi ITAT while deciding a case involving issue of sec 263 of the Income Tax Act,1961 has held that A.O. is not only an adjudicator but also an investigator.The observation of the Hon’ble bench is as under :-

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Author Bio

Name: CA Prarthana Jalan

Qualification: CA in Practice

Company: N/A

Location: Uttar Pradesh, IN

Member Since: 28 May 2018 | Total Posts: 129

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0 Comments

adv. dr.g.balakrishnan says:

What kind of investigation training AO is bestowed with is the new question of burden? reason an investigator is some prosecutor when so how can he an adjudicator or judge? i wonder what is the jurisprudence?

Reply

November 19, 2014 at 1:10 pm