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Income Tax Proceedings based on documents found by DGCEI during search not sustainable if CESTAT treat such document as DUMB documents
Case Law Details
- Case Name
- Rajesh Sajjanraj Bafna Vs DCIT (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All ITAT, ITAT Ahmedabad
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Rajesh Sajjanraj Bafna Vs DCIT (ITAT Ahmedabad)
Income Tax Proceedings based on documents found by DGCEI during search not sustainable if CESTAT treat such document as DUMB documents
At this stage, it is also imperative to remind that the proceedings under the service tax and the income tax are distinct and independent to each other. Therefore, a question may arise that the outcome of the service tax proceeding with respect to any litigation can be used to draw an inference in the proceedings initiated under the income tax Act? Principally, it appears that both the proceedings being service ta...
