Incometaxquery

This query is : Resolved

G.SUNILKUMAR (Querist)
Follow

30 November 2007 During the course of I.T.Asst.proceedings, if AO issues summons to third parties for confirming the transaction and such third parties fail to respond to summons, what shall be the stand of the assessee on account of failure on part of third parties

Late CA Sampat Jain

Late CA Sampat Jain (Expert)
Follow

30 November 2007 The entire game is game of burden of proof. The initial burden is on the assesee to prove his case . Once you have discharged your burden by putting sufficient material on record .....the burden shifts to the assessing officer to prove that material is not correct or is false . For this if he summons soome one and he does not appear , liabilty can not be fastened on the assesee ........this is for the simple reason that assesee does not have the legal power to enforce attendance ........and the assesee can not be held responsible to do something for which he is not even empowered

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now

Summarize this with AI

ChatGPT Perplexity Claude Google AI Grok

Unanswered Queries

Popular
Recent

Trending Online Classes

Direct Tax Laws & International Taxation May 26,Sept 26 & Jan 27

CA Arvind Tuli

Enroll Now
Audit Fast Track Recorded Batch For May 26,Sept 26 & Jan 27

CA Aarti Lahoti

Enroll Now
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English

CA Bhanwar Borana & CA Shubham Keswani

Enroll Now

view all classess

Meet our CAclubindia PRO Members

Tanuj Kumar Sharma

avulaandcopdrl 2023

Amit

Sameer

Choudhary

Subscribe Now

Incometaxquery

Trending Online Classes

Meet our CAclubindia PRO Members

Quick Links

Browse by Category

Latest Job Openings

Accountant

CA Final

Article Assistant

GST CONSULTANCY

GST CONSULTANT