[aaykarbhavan] No sec. 68 additions by AO without making sec. 133 inquiries if onus cast on assessee was discharged by him

 

No sec. 68 additions by AO without making sec. 133 inquiries if onus cast on assessee was discharged by him

April 2, 2014[2014] 43 taxmann.com 91 (Gujarat)

IT : Where assessee in order to prove genuineness of transactions relating to receipt of booking amount of flats, supplied address and PAN of concerned persons, it had discharged its primary onus and, therefore, Assessing Officer could not make addition of said amount to assessee's taxable income without making proper inquiries under section 133(6)

Regards

Prarthana Jalan

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