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Mere AIR Information not sufficient to believe Income escapement

Case Law Details

Case Name : Sh. Amrik Singh, Vs Income Tax Officer (ITAT Amritsar (SMC))
Related Assessment Year : 2006-07
Courts : All ITAT ITAT Amritsar
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CA Vinamar Gupta

CA Vinamar GuptaAIR Information without lawful enquiry is not sufficient to hold a belief that cash deposit is Income and hence can not form reason to believe that Income has escaped assessment, says ITAT Amri

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Author Bio

Name: CA Vinamar Gupta
Qualification: CA in Practice
Company: S.Kumar Gupta & Co.
Location: AMRITSAR, Punjab, IN
Member Since: 01 Sep 2017 | Total Posts: 71
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