Case Law Details
Case Name : Vikrant Dutt Chaudhary Vs Commissioner of Income Tax (Punjab & Haryana High Court)
Appeal Number : IT Appeal No. 25/2015
Date of Judgement/Order : 17/09/2015
Related Assessment Year :
Courts :
All High Courts Punjab and Haryana HC
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
Brief of the case:
- The Hon’ble Punjab & Haryana High Court in the case of Vikrant Dutt Chaudhary Vs. CIT held that photocopy of a document will always constitute relevant “material” for the purpose of assessment because the very use of word “material” in sec 143(3) clearly shows that the AO is not bound by the technical rules of evidence and the like and that he may act on material which may not, strictly speaking, be accepted as evidence in a court of law.
- Therefore , the photocopy of a document if corroborated by the assessee would be sufficient evidence which revenue may use in the course of making assessment.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.