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No 65B Certificate, No Case: Bombay HC Quashes Cash Addition Based on Mobile Notes
Case Law Details
- Case Name
- Vikas Jain Vs DCIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Delhi
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Vikas Jain Vs DCIT (ITAT Delhi)
ITAT Delhi Nixes 153C Addition: No 65B Certificate, No Case- Seized Mobile Image Fails Legal Test -Cash Addition Based on Phone Scribble Quashed
ITAT Delhi set aside an addition of ₹24,50,000 made u/s 69C in the case of Vikas Jain pursuant to proceedings initiated u/s 153C on the basis of an image retrieved from the mobile phone of a searched person belonging to Seven Seas Hospitality Pvt Ltd. AO had treated the scribbled noting as evidence of cash paid for a marriage function and, relying on cheque payment of ₹6,07,500, presumed balance cas...
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