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ITAT Faults CIT(A) for Ignoring Proof Against 69A ‘Unaccounted Sales’ Charge
Case Law Details
- Case Name
- Ador Welding Limited Vs DCIT (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2021-22
- Courts
- All ITAT, ITAT Mumbai
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Ador Welding Limited Vs DCIT (ITAT Mumbai)
ITAT Mumbai Remands 69A ‘Unaccounted Sales’ Addition; AO Changed Allegation Without Fresh SCN & CIT(A) Failed to Examine Evidence
Assessee appealed against the sustenance of an addition of ₹2,79,87,351 made as unexplained money u/s 69A, based on alleged unaccounted sales to four parties-Heavy Vehicles Factory, Commanding Officer (Air Force Station), Sri Satya Agencies, & Shreenath Agencies.
ITAT noted that AO issued an SCN alleging bogus expenses to these parties, but in the final order completely shifted the allegation,...




