PR COMMISSIONER OF INCOME TAX 4 vs. M/S JANSON INVESTMENTS PVT LTD

In the result, appeal stands dismissed

Bench: S.SUJATHA,RAVI V HOSMANI

investments in Janson mall. Re. Substantial question of law. 9. Learned counsel for the Revenue referring to Section 69C of the Act, submitted that the burden was on the assessee to prove that Mr.J.Dass has received - 8 - only Rs.2,00,000/-. Such burden was not discharged by the assessee, no details of the income tax returns and the PAN number

SHRI V SELVARAJ vs. THE DEPUTY COMMISSIONER OF INCOME

The appeal is allowed