INCOME TAX OFFICER, WARD - 2 (1),, VARANASI vs. PROMINENT DATAMATICS MARKETING PVT. LTD., , VARANASI

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

section 69. Could it be validly contended that the department has merely to allege that an assessee has made an investment, say, in house property or in shares or in bands, without proving the factual existence of such an investment? There must be some starting point. It would be all too easy (and oppressive (sic) for an Income-tax Officer

SHAMIMUL FATIMA,GORAKHPUR vs. ACIT, RANGE - 02, GORAKHPUR