2024 (7) TMI 662

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..... As decided by HC [ 2022 (11) TMI 1215 - CALCUTTA HIGH COURT] assessee has fulfilled the duty cast upon them to provide evidence that the liability exist at the end of the year. The duty on AO is to prove that the liability has ceased to exist which in our considered view has been miserably failed to be established. HELD THAT:- As here is a delay of 450 days in the filing of the present special lea .....

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