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

In the result, the appeal of the Revenue is dismissed

69B), Unexplained Expenditure, etc. (Section 69C). The\nrequirement of each of the aforesaid sections are different and the rules of\nevidence and burden of proof are also different, hence, unless the\nPetitioner to put the notice as to the exact contravention or provisions of\nlaw under which assessment or additions are sought to be made, the\nPetitioner 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