Case Law Details
Case Name : Commissioner of Income-tax (Central), Kanpur Vs S.K. Jain (Allahabaed High Court)
Related Assessment Year :
Courts :
All High Courts Allahabad High Court
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HIGH COURT OF ALLAHABAD
Commissioner of Income-tax (Central), Kanpur
Versus
S.K. Jain
JULY 16, 2012
JUDGMENT
1. The instant appeal filed under Section 260-A of the Income Tax Act, 1961 was admitted by this Court on the following substantial question of law:-
“(1) Whether the Hon’ble ITAT has erred in law in holding that the assessee had discharged the onus of establishing that the gift of Rs. 10,00,000/- made in his favour by his brother Dr. Chittranjan Jain was genuine?
(2) Whether on the facts and in the circumstances of the case, th...
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This type of officer are the balck sheep in the Income Tax department who demands money and if not paid harrasses the assessee by crossing their boundaries of duty. In such cases, they go extra mile and one step more out of the box to ensure that assessee is harrassed, mentally and physically.
It is really a pitable thing that such officers are again allowed to do assessment in other cases. I request every one to raise their voice against such type of income tax officers who should not be allowed to do assessment by the Income tax Authorities.