Addition of cash deposits - ex-parte orders u/s 144 - When the ...

Case Laws     Income Tax

July 12, 2023

Addition of cash deposits - ex-parte orders u/s 144 - When the appeal is filed before the appellate authorities by the assessee himself against the orders of the lower authorities, it is expected that the assessee shall put forth some documentary evidences in support of his contentions as it is the duty of the assessee to lead evidence in support of its claim and for the adjudicating authority to decide upon the sustainability of the claim on the basis of the evidence led by the parties before it. - Appeal dismissed - AT

View Source