ITO, Ncw - 3 (4), Chennai vs. Ms. Kavitha Siddareddy, Chennai
In the result, appeal filed by the Revenue is dismissed
ITA 160/CHNY/2020[2013-14]Status: DisposedITAT Chennai14 Jun 2023AY 2013-14
Bench: Shri Mahavir Singh, Hon’Ble & Shrimanjunatha.G, Hon’Bleआयकरअपीलसं./Ita No.160/Chny/2020 िनधा"रणवष"/Assessment Year: 2013-14 V. The Income Tax Officer, Ms.Kavithasiddareddy, Non-Corporate Ward-3(4), No.7/1, Surabhi, Chennai. Sriram Nagar, North Street, Opp. To Frontline Eye Hospital, Alwarpet, Chennai-600 018. [Pan:Aeppk 0880 D] (अपीलाथ"/Appellant) (""यथ"/Respondent) Department By : Mr.Ar.V.Sreenivasan, Addl.Cit. : Assessee By Mr.D.Anand, Adv : सुनवाईक"तारीख/Date Of Hearing 11.05.2023 : घोषणाक"तारीख /Date Of Pronouncement 14.06.2023 आदेश / O R D E R Per Manjunatha.G:
For Respondent: Mr.AR.V.Sreenivasan
Section 147Section 148Section 69
…learly not tenable and the onus is on the Revenue to prove on the strength of evidence that the impugned expenditure was not genuine or legitimate which is cardinal principle of jurisprudence. Further, in Mirah Exports (P) Ltd. vs. Collector of Customs (1998) 3 SCC 292 (SC) it was observed that the burden of proving a charge lies upon the Revenue and the Revenue has to produce necessary evidence to prove the said charge. Ordinarily, the Court should proceed on the basis that the apparent tenor of the agreement reflects the real state of affairs and what is to be examined is whether the Revenue has succeeded in sh…
