INCOME TAX OFFICER(E) WARD- 2(4), NEW DELHI, CIVIC CENTRE NEW DELHI vs. PRAKASH SEWA TRUST, PASCHIM VIHAR

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

69B), Unexplained Expenditure, etc. (Section 69C). The requirement of each of the aforesaid sections are different and the rules of evidence and burden of proof are also different, hence, unless the Petitioner to put the notice as to the exact contravention or provisions of law under which assessment or additions are sought to be made, the Petitioner cannot defend

ITO (EXEMPTIONS), NEW DELHI vs. DELHI VOCATIONAL SCHOOL SOCIETY, NEW DELHI

In the result the appeal of the revenue on solitary ground is dismissed