TCA.364/2020 COMMISSIONER OF INCOME TAX Vs. SHRI VIPUL MUNOTH Dated : 24/11/2020 Hon`ble Mr Justice T. S. SIVAGNANAM

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Last updated: 04 December 2020
Quick Summary
This Tax Case Appeal, filed by the Commissioner of Income Tax, challenges an order from the Income Tax Appellate Tribunal concerning assessment year 2015-16. The Revenue questioned the Tribunal's decision to set aside the Assessing Officer's order and remit the matter back for re-examination. Specifically, the appeal questioned whether the Tribunal was justified in shifting the onus to the Revenue to prove the assessee's role in promoting a company and inflating share prices.

Court :
High Court Madras

Brief :
This appeal has been filed by the Revenue under Section 260A of the Income Tax Act, 1961 ('the Act' for brevity) challenging the order dated 06.12.2019 made in I.T.A.No.3519/Chny/2018 on the file of the Income Tax Appellate Tribunal, Chennai, 'A' Bench ('the Tribunal' for brevity) for the assessment year 2015-16.

Citation :
Tax Case Appeal No.364 of 2020

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3499
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