Shanti Prime Publication Pvt. Ltd.
Sec. 143(3) of the Income Tax Act, 1961- Assessment - The assessee, a company in Hospitality Business. It challenged the order of AO of making additions towards Service Charges. The assessee after CIT(A) and Tribunal approached the High Court which allowed the appeal of the assessee holding that “It is not in dispute that the vouchers and registers were produced before the AO and the originals are also shown to have been produced at the time of assessment. The AO merely going by statements of a few employees, cannot disbelieve statutory registers and forms, as there is a presumption to its validity and the onus is on the person, who disputes the validity or genuinity of the document. Therefore, in our considered view, the Tribunal ought not to have interfered with the relief granted by the CIT(A) and the CIT(A) ought to have interfered with the orders passed by the Assessing Officer in its entirety and not restricted the same to a partial relief”. - NEW WOODLANDS HOTEL (P.) LTD. V/s ASSTT. CIT -  274 TAXMAN 468 (MAD)