Adjustment of past demand with the refund - no proof in the ...

Tax Demand Lacked Service Proof; Refund Granted with Rs. 1.5 Lakh Costs, Stresses Need for Electronic Evidence Systems.

October 8, 2018

Case Laws Income Tax HC

Adjustment of past demand with the refund - no proof in the official records of service of such demand - If demands are generated electronically as is now stated, then, equally that technology should enable them to generate proof and evidence of service and other procedural requirements being complied with. - Refund allowed with cost of ₹ 1.5 Lakhs.

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Adjustment of past demand with the refund - no proof in the ...

Tax Demand Lacked Service Proof; Refund Granted with Rs. 1.5 Lakh Costs, Stresses Need for Electronic Evidence Systems.

October 8, 2018

Case Laws Income Tax HC

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