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Income Tax - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Addition u/s 68 - non consideration of evidence - it is apparent ...

Case Laws     Income Tax

August 13, 2019

Addition u/s 68 - non consideration of evidence - it is apparent that specific issue relating to the documents furnished by the assessee has not been addressed by the Authorities albeit a specific ground raised in the appeal memo - It is well settled law that reasons are the heart beat/soul of an order and any order passed by the quasi judicial Authority sans reasons is void ab initio - order set aside

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