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![AO has No Power to Examine the Source of Source in Non-Share Capital Cases u/s 68 of Income Tax Act: ITAT Delhi [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/09/Assessing-officer-Tax-Scan.jpg "AO has No Power to Examine the Source of Source in Non-Share Capital Cases u/s 68 of Income Tax Act: ITAT Delhi [Read Order]")
AO has No Power to Examine the Source of Source in Non-Share Capital Cases u/s 68 of Income Tax Act: ITAT Delhi [Read Order]
In CIT v. Prem Anand, the Delhi bench of the ITAT held that the Assessing Officer has no power to examine the source of source in non-share capital...