Relief to Flipkart: Burden of Proof for Income Escaped Assessment rests with Assessing Authority, rules Allahabad HC [Read Order]

Allahabad HC quashed reopening of assessment against Flipkart without jurisdiction
Allahabad High Court - Flipkart - Assessing Authority - Flipkart income assessment - TAXSCAN

“Since the jurisdiction never arose, the entire proceedings were conducted without jurisdiction and are a nullity.” – Allahabad HC The Allahabad High Court has nullified the reassessment order against Flipkart, underlining that the burden of proving escaped assessment lies with the assessing authority. The Division Bench of Justices Saumitra Dayal Singh and Shiv Shanker Prasad…

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