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It is Inappropriate for AO to Demand Evidence of Non-occurrence of an event
Case Law Details
- Case Name
- ITO Vs Gammon Construction Pvt. Ltd. (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2011-12
- Courts
- All ITAT, ITAT Delhi
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ITO Vs Gammon Construction Pvt. Ltd. (ITAT Delhi)
Introduction: In the case of ITO vs. Gammon Construction Pvt. Ltd., heard at the Income Tax Appellate Tribunal (ITAT) in Delhi, a significant tax dispute came to light. This dispute revolved around the inappropriate demand by the Assessing Officer (AO) for evidence of a non-occurring event. Let’s delve into the details and analysis of this case.
Detailed Analysis: The tax dispute in question arose from the assessment year 2011-12. The Revenue filed an appeal against the order of the Commissioner of Income Tax-4, New Delhi...
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