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Income Tax - Highlights / Catch Notes

Home Highlights July 2013 Year 2013 This

Sale proceeds of ornaments - It is reiterated that the mother of ...


Assessing Officer Unfairly Dismisses Affidavits on Sale of Mother's 70-Year-Old Streedhan Ornaments Without Cross-Examination.

July 30, 2013

Case Laws     Income Tax     AT

Sale proceeds of ornaments - It is reiterated that the mother of the assesee was got married about 70 year ago and the ornaments sold were out of her 'Streedhan'. - AO is not justified in rejecting the affidavits of the assessee and of his mother without cross examination and without giving proper and sufficient opportunity in this regard. - AT

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