SMT. SATYAWATI MARWAHA THROUGH LEGAL HEIR SH, CHANDER SHEIKHAR MARWAHA,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR
In the result, the appeal for Asstt
ITA 347/ASR/2024[2015-16]Status: DisposedITAT Amritsar30 Oct 2025AY 2015-16
Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta
For Appellant: Sh. Ashray Sarna, C. A
Section 10(38)Section 132Section 144Section 144rSection 147Section 148Section 151Section 250(6)Section 68
section 101 of the Evidence Act 1872, the onus is on the appellant to prove that the LTCG is genuine. However, the appellant has not been able to discharge the onus cast on it. The findings of the AO are based on strong surrounding circumstances, preponderance of probability and human conduct in light of analysis of modus
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I.T.A