ABDUL HAFIZ,UDHAMPUR vs. D.C.I.T, CIRCLE-2, JAMMU
In the result, the assessee’s appeal is allowed for statistical purposes
ITA 465/ASR/2017[2013-14]Status: DisposedITAT Amritsar19 Mar 2018AY 2013-14
Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 465/(Asr)/2017 Assessment Year: 2013-14
For Appellant: Sh. P. N. Arora, AdvFor Respondent: Sh. Rajeev Gubgotra (D.R.)
Section 143(3)Section 68Section 69
68 or, for that matter, sections
69, 69A, et. al, which are essentially rules of evidence. The other provisions, viz.
section 69, 69A, etc. can in fact be invoked only where the Revenue discharges the primary onus on it to show the assessee to be owner of the relevant asset. As explained in Chuharmal
