Burden To Prove Escaped Assessment Lies On Assessing Authority: Allahabad High Court Quashes Reassessment Order Against Flipkart
Live LawThe Allahabad High Court has quashed the reassessment order against Flipkart and held that the burden to prove escaped assessment lies on assessing authority.The bench of Justice Saumitra Dayal Singh and Justice Shiv Shanker Prasad has observed that the burden of establishing the existence of recorded reasons was entirely on the department. The Allahabad High Court has quashed the reassessment order against Flipkart and held that the burden to prove escaped assessment lies on assessing authority. Since the assessing authority wanted to assume the jurisdiction to reassess the petitioner for FY 2012–13, he took it upon himself to bring on record both the relevant material as may have led to the formation of a reason—to believe that any turnover had escaped assessment—and he further burdened himself to record the relevant reasons as to the belief of the escapement of turnover from assessment. The court held that there was neither any relevant material nor any reason recorded by the assessing authority that any part of the turnover of the petitioner had escaped assessment.