APPADURAI VIJAYARAGHAVAN Vs. JOINT COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) This Tax Case (Appeal) is filed at the instance of the assessee as against the order of the Income Tax Appellate Tribunal confirming the order of the Assessing Officer and the Commissioner of Income Tax (Appeals) that the evidentiary value of the registered document is more than that of unregistered document and the provisions of Section 50C of the Income Tax Act shall be applicable.

(2.) The brief facts are as follows:

(3.) In response to the notice, and during the course of the proceedings, the assessee replied as follows: