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Onus on Income-Tax Department When Affidavits Verify Cash Deposit Sources
Case Law Details
- Case Name
- Sh. Kuldeep Kumar Vs ITO (ITAT Jodhpur)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2010-11
- Courts
- All ITAT, ITAT Jodhpur
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Sh. Kuldeep Kumar Vs ITO (ITAT Jodhpur)
Introduction: The case of Sh. Kuldeep Kumar Vs ITO, as adjudicated by the Income Tax Appellate Tribunal (ITAT) in Jodhpur, is a noteworthy example of how the burden of proof can shift to the Income Tax Department when affidavits are presented to verify the source of cash deposits. In this article, we will delve into the details of this case, including the grounds of appeal, the facts, and a comprehensive analysis of the ITAT Jodhpur’s order.
Background of the Case: The appellant, Sh. Kuldeep Kumar, filed an appeal against the order of the Commissio...
