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![Jurisdiction u/s 263 can invoke only when an erroneous decision made by AO sustains: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Jurisdiction-erroneous-decision-AO-ITAT-Taxscan.jpg "Jurisdiction u/s 263 can invoke only when an erroneous decision made by AO sustains: ITAT [Read Order]")
Jurisdiction u/s 263 can invoke only when an erroneous decision made by AO sustains: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) comprising Shri N K Billaiya, AM and Shri NK Choudhry, JM has held that...
![Development Expenditure on Sale of Land not Deductible without Evidence: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Development-Expenditure-Sale-of-Land-Deductible-Evidence-ITAT-Taxscan.jpeg "Development Expenditure on Sale of Land not Deductible without Evidence: ITAT [Read Order]")
![When there is No Clear Documentary Evidence to Prove Identity of Assessee, the Burden of Proof lies on him claiming the benefit: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Documentary-Evidence-ProveIdentity-of-Assessee-Burden-Proof-lies-claiming-benefit-ITAT-Taxscan.jpg "When there is No Clear Documentary Evidence to Prove Identity of Assessee, the Burden of Proof lies on him claiming the benefit: ITAT [Read Order]")
![GST Evasion: Punjab and Haryana HC grants Bail to person accused of Wrongfully availing ITC [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/12/GST-Evasion-punjab-Haryana-HC-bail-Wrongfully-Availing-ITC-Taxscan.jpg "GST Evasion: Punjab and Haryana HC grants Bail to person accused of Wrongfully availing ITC [Read Order]")
![Officers cannot reject Claim of Sales/Returns merely on assumption of failure to produce Documentary Evidence: Madras High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/11/Officer-Claim-of-Sales-Documentary-Evidence-Madras-High-Court-Taxscan.jpg "Officers cannot reject Claim of Sales/Returns merely on assumption of failure to produce Documentary Evidence: Madras High Court [Read Judgment]")
Assessee can Produce Third Parties before AO to dispute Documentary Evidence found during Search: ITAT [Read Order]
The Income Tax Appellate Tribunal, (ITAT) Delhi, held that when documentary evidence of managing affairs of the contractor by the personnel of the assessee is found during search action, the onus was...
![Assessee can Produce Third Parties before AO to dispute Documentary Evidence found during Search: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/12/Documentary-Evidence-ITAT-Taxscan.jpg "Assessee can Produce Third Parties before AO to dispute Documentary Evidence found during Search: ITAT [Read Order]")