SMT. KIRAN MAHAJAN,JAMMU vs. INCOME TAX OFFICER, WARD-1(2) JAMMU
In the result, the assessee’s appeal is allowed for statistical purposes
ITA 319/ASR/2017[2012-13]Status: DisposedITAT Amritsar31 Jul 2018AY 2012-13
Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 319 & S.A. 15/(Asr)/2017 Assessment Year: 2012-13
For Appellant: Sh. P. N. Arora (Adv.)For Respondent: Sh. A. N. Mishra (D.R.)
Section 133(6)Section 143(3)
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 v. CIT [1988] 172 ITR 250 (SC), the same seek to provide statutory recognition to the principles of common law jurisprudence as enshrined
