‘Proof Beyond Reasonable Doubt’ Applies to Criminal Cases, Not Income Tax

PCIT-1 Vs East Delhi Leasing Pvt. Ltd. (Delhi High Court)

Delhi High Court held that principle enunciated in the criminal jurisprudence in respect of a ‘proof beyond reasonable doubt’ was erroneously applied to section 148 of the Income Tax Act. Thus, order based on incorrect application of principle is liable to be quashed.

Facts- The question of law involved in the present case is whether the ITAT was not wrong in applying the principles enunciated by the SC in a criminal case where the discharge of burden of proof is beyond reasonable doubt, to the pr

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