AO not Governed by Strict Rules of Evidence Act for Assessment Proceedings under Income Tax Act: Madras HC [Read Order]
AO not governed by strict rules of Evidence Act for the assessment proceedings under the Income Tax Act, rules Madras HC
By Kalyani B. Nair - On March 21, 2024 10:00 am - 2 mins read
In a significant ruling the Madras High Court held that the Assessing Officer (AO) is not governed by strict rules of Evidence Act for the assessment proceedings under the Income Tax Act, 1961. The challenge to the respective Assessment Orders passed by the Assessing Officers is primarily on the ground that the Assessing Officers have…
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