Case Law Details
Case Name : Parayil Balan Nair Vs CIT (Kerala High Court at Ernakulam)
Appeal Number : IT Appeal No.-121/2014
Date of Judgement/Order : 12/08/2015
Related Assessment Year : 2008-09
Courts :
All High Courts Kerala High Court
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Brief of the case:
The Hon’ble Kerala High Court in the case of Parayil Balan Nair vs. CIT held that the change in statement made by a party on whose original statement the notice was issued to assessee cannot be relied without proper reasoning produced in support of such change.
Facts of the case:
- The case of the assessee was opened by Income Tax Department based on letter received from Mr. K.C Basheer who in his letter informed that he had paid a sum of Rs.15,00,000/- to the assessee on behalf of his brother Sri. K.C. Usman, a non-resident Indian doing business in Dubai.
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