Case Law Details
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 Commissioner of Income Tax (Appeals) (NFAC) under section 250 of the Income Tax Act, 1961. This order was dated 24.05.2023 and stemmed from the assessment order passed under section 147 r.w.s. 143(3) of the Act, dated 21.11.2017. The appellant raised several grounds of appeal, contesting the legality of the order passed by the Income Tax Officer.
Key Grounds of Appeal:
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