Good decision on appeal of Revenue and filing of Paper Book

Author Topic: Good decision on appeal of Revenue and filing of Paper Book  (Read 162 times)

brettlee

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Good decision on appeal of Revenue and filing of Paper Book
« on: October 23, 2017, 05:37:16 PM »
Recently Hon'ble Delhi Bench of the ITAT in a very brave decision in the case of ACIT Vs Panchkula Finvest ITA No 2709 of 2017 order dated 12.10.2017, has held that if the revenue wants to prove that the order of the CIT(A) is perverse then burden is on revenue to file the paper book and other material to substantiate their allegations and not on assessee. This decision is rendered after considering so many decisions of the Supreme Court and High Court for the proposition that burden is on such party who alleges some thing against other