Incometaxquery

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G.SUNILKUMAR (Querist)
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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)
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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