Querist :
Anonymous
(Querist) 27 February 2010
This query is : Resolved
Assessing officer has not accepted the Affidavit provided by the Donor in a gift .
My querry is that under which Section and relevant case laws we can ask the higher authourities to accept the same affidavit as Non acceptance of affidavit will lead to falsifying of the truth & onus will lie on the assseeing officer to prove that affidavit provided is wrong
A V Vishal
(Expert) 27 February 2010
THE A O CANNOT DENY TO ACCEPT THE AFFIDAVIT FROM THE DONOR. HE MAY REJECT THE SAME IF THE DONOR IS NOT CREDITWORTHY. YOU CAN GO IN APPEAL AGAINST HIS ACTION BEFORE THE CIT(A). HOWEVER, IN YOUR QUERY THE FACTS OF THE CASE ARE NOT CLEAR HENCE THE MATTER CANNOT BE ADVISED FURTHER IN ABSENCE OF THE SAME.
Kumar Thadhani
(Expert) 02 March 2010
It is assessing officer dicretion to accept affidavit as evidence the same if he finds it is not found to be genuine.There is always up to approach CIT(A) with your grievances and to file appeal before him.
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