Tag: dumb document
No addition can be made on the basis of dumb papers seized in search without establishing any relation with the assessee – ITAT ABCAUS Case Law Citation:ABCAUS 3828 (2023) (12) ITAT Important Case Laws relied upon by parties:Clarity Gold Pvt. Ltd. v/s PICTGEM Mart India Pvt. Ltd. 306 …
Data retrieved from Pen-drive and admission by vendors though may have a persuasive value no substantive evidentiary value to make additions. Data retrieved from digital device certificate u/s 65B(4) of Evidence Act must prove its authenticity. In the instant case, the assessee had cjhallenged the order passed by …
No Penalty u/s 271AAB unless undisclosed income found from seized material. Disclosure made in statement u/s 132(4) not sufficient to levy penalty ABACUS Case Law CitationABCAUS 3360 (2020) (08) ITAT Important case law relied upon by the parties:Ravi Mathur vs. DCITDinesh Kumar Agarwal vs. ACITRaja Ram Maheshwari vs. …
AO can not extrapolate numbers on seized dumb document into lakhs. Addition made by deciphering erased figures by forensic report was based on surmises and conjunctures- ITAT ABCAUS Case Law Citation: ABCAUS 2028 (2017) (08) ITAT Assessment Year : 2010-11 Important Case Laws Cited/relied upon by the …
