Addition u/s 68 - If the assessee could not produce the ...

Assessing Officer's Summons Unfulfilled: Assessee Not Liable as Directors' Presence Not Requested During Remand Report Stage.

April 6, 2021

Case Laws Income Tax AT

Addition u/s 68 - If the assessee could not produce the Directors during the assessment proceedings in response to the summons issued by the Assessing Officer due to lack of time, then what prevented the Assessing Officer to ask the assessee to produce the Directors during the course of remand report when ample opportunity was given by the CIT (A) to him. - Thus onus cast upon the assessee was duly discharged - AT

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Addition u/s 68 - If the assessee could not produce the ...

Assessing Officer's Summons Unfulfilled: Assessee Not Liable as Directors' Presence Not Requested During Remand Report Stage.

April 6, 2021

Case Laws Income Tax AT

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