4 results for “TDS”+ Section 139(5)clear
Sorted by relevance
Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE T.R.RAVI
5. The following questions of law arise for consideration in these appeals: (a) Whether on the facts and in the circumstances of the case, has not the Tribunal erred in holding that ITA.209/2019, ITA.210/2019, ITA.212/2019, ITA.220/2019, ITA.221/2019, ITA.222/2019, ITA.224/2019, ITA.226/2019, ITA.227/2019, ITA.230/2019, ITA.233/2019 & ITA.234/2019 15 burden of proof lies on the appellant in terms of the first proviso to Section