Failure to establish genuineness of payment made for vacating Encroached Land: ITAT directs Re-adjudication [Read Order]

ITAT directs readjudication - Encroached Land ITAT - TAXSCAN

The Income Tax Appellate Tribunal (ITAT), Mumbai, while directing readjudication, observed that the assessee has failed to establish the genuineness of the payment made for vacating the encroached land. Shadawal Enterprises, the assessee’s business premises, was involved in a search and survey operation under section 133A of the Income Tax Act on 03.02.2015. According to…

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