Demand of additional tax u/s 143(1A) - Prima facie adjustments - ...

Case Laws Income Tax

March 21, 2020

Demand of additional tax u/s 143(1A) - Prima facie adjustments - the burden of proving that the assessee has attempted to evade tax is on the Revenue which may be discharged by the Revenue by establishing facts and circumstances - We cannot mechanically apply the provisions of Section 143(1A) - Section 143(1-A) can only be invoked when the lesser amount stated in the return filed by the assessee is a result of an attempt to evade tax lawfully payable by the assessee. - SC

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Demand of additional tax u/s 143(1A) - Prima facie adjustments - ...

Case Laws Income Tax

March 21, 2020

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