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![Proving beyond Reasonable Doubt’ applies to Penal Laws, Tax Reassessment Needs ‘Reason to Believe: Delhi HC [Read Order] Proving beyond Reasonable Doubt’ applies to Penal Laws, Tax Reassessment Needs ‘Reason to Believe: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Proving-beyond-Reasonable-Doubt-applies-Penal-Laws-Tax-Reassessment-Reason-to-Believe-Delhi-HC-taxscan.jpg)
'Proving beyond Reasonable Doubt’ applies to Penal Laws, Tax Reassessment Needs ‘Reason to Believe': Delhi HC [Read Order]
In a recent ruling, the Delhi High Court clarified that the legal standard of “proof beyond reasonable doubt” applies strictly to penal laws and tax...



![Mining without Environmental Clearance Not Illegal, Income Tax Dept cannot Disallow Expenses without Proof u/s 37(1): Orissa HC [Read Order] Mining without Environmental Clearance Not Illegal, Income Tax Dept cannot Disallow Expenses without Proof u/s 37(1): Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Orissa-HC-Illegal-mining-tax-law-Orissa-HC-income-tax-Taxscan.jpg)
![ITAT Remands Matter for Fresh Hearing Due to CIT(A)s Failure to Consider 30 Day Delay Explanation [Read Order] ITAT Remands Matter for Fresh Hearing Due to CIT(A)s Failure to Consider 30 Day Delay Explanation [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-kochi-1.jpg)
![Rs. 54.70 Lacs Addition for Cash Deposits During Demonetization: ITAT Grants Another Opportunity with Cost [Read Order] Rs. 54.70 Lacs Addition for Cash Deposits During Demonetization: ITAT Grants Another Opportunity with Cost [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Demonetize.jpg)

![ITAT Rejects Appeal, Upholds Tax Additions due to Unaccounted Income [Read Order] ITAT Rejects Appeal, Upholds Tax Additions due to Unaccounted Income [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-Patna-ITAT-Unaccounted-Income-Taxscan.jpg)
![Delhi HC Upholds ITAT Order Allowing Deduction of Goodwill License Fee u/s 37 [Read Order] Delhi HC Upholds ITAT Order Allowing Deduction of Goodwill License Fee u/s 37 [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Delhi-High-Court-ITAT-ITAT-Order-Goodwill-License-Taxscan.jpg)
![Income Tax on House Property should be Paid by Person who Benefits from Income, not just Registered Owner: Delhi HC [Read Order] Income Tax on House Property should be Paid by Person who Benefits from Income, not just Registered Owner: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Income-Tax-House-Property-Income-Registered-Owner-Delhi-HC-taxscan.jpeg)
![Unexplained ₹49.50 Lakh Cash Deposit: ITAT Sends Case back to AO for Verification [Read Order] Unexplained ₹49.50 Lakh Cash Deposit: ITAT Sends Case back to AO for Verification [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-ITAT-Bangalore-Income-Tax-Appellate-Tribunal-Unexplained-Cash-Deposit-Taxscan.jpg)
![CIT(E)s Order Set Aside: ITAT Remands Matter to AO for Re-examination in Light of Landmark Judgments [Read Order] CIT(E)s Order Set Aside: ITAT Remands Matter to AO for Re-examination in Light of Landmark Judgments [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Order-Set-Aside-Re-examination-Landmark-Judgments-Tax-Law-Appeal-Remand-section-12A-taxscan.jpg)
![Chhagan Bhujbals Agricultural Income under Scanner: ITAT directs AO to Verify Sales Records [Read Order] Chhagan Bhujbals Agricultural Income under Scanner: ITAT directs AO to Verify Sales Records [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Chhagan-Bhujbal-Agricultural-Income-Income-Tax-Appellate-Tribunal-Assessment-Officer-Sales-Records-Under-Scanner-taxscan.jpg)
![Cash Deposits during Demonetization: ITAT confirms Addition of ₹1.10 Cr u/s 69A and 115BBE of Income Tax Act [Read Order] Cash Deposits during Demonetization: ITAT confirms Addition of ₹1.10 Cr u/s 69A and 115BBE of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-ITAT-Patna-Income-Tax-Income-Tax-Act-Section-69A-of-Income-Tax-Ac-taxscan.jpg)