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Documents citing B.R. Talwar vs Ito, Ward 2, Panchkula on 28 January, 2005

M/S.S.N. Spices, Cherthala vs Assessee on 12 December, 2014

The said decision by the hon'ble court stands followed and adopted by the tribunal, as in ITO vs. Shailesh D. Shah (in and Yusuf R. Tanwar vs. ITO (in I.T. Act No.8408/Mum/2010 dated 28.02.2013). Accordingly, an omission to pay could give rise to the legal inference of cessation of liability. True, an amount may continue to outstand in accounts, so that the assessee is prima facie liable in its respect. However, it is the veracity or the truth of those very accounts, constituting the assessee's evidence, that the assessee is required to establish. The matter would, therefore, have to be decided in light of the conspectus of the facts of each case.
Income Tax Appellate Tribunal - Cochin Cites 11 - Cited by 0 - Full Document

M/S.Rubfila International Ltd, ... vs Assessee on 9 January, 2015

The said decision by the hon'ble court stands followed and adopted by the tribunal, as in ITO vs. Shailesh D. Shah (in and Yusuf R. Tanwar vs. ITO (in I.T. Act No.8408/Mum/2010 dated 28.02.2013). Accordingly, an omission to pay could give rise to the legal inference of cessation of liability. True, an amount may continue to outstand in accounts, so that the assessee is prima facie liable in its respect. However, it is the veracity or the truth of those very accounts, constituting the assessee's evidence, that the assessee is required to establish. The matter would, therefore, have to be decided in light of the conspectus of the facts of each case.
Income Tax Appellate Tribunal - Cochin Cites 29 - Cited by 0 - Full Document
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