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Loose Slip Not Linked- Rs. 43.71 Cr Section 69C Addition Deleted as Dumb Document
Case Law Details
- Case Name
- ACIT Vs United Farm Product Pvt. Ltd. (ITAT Agra)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2022-23
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ACIT Vs United Farm Product Pvt. Ltd. (ITAT Agra)
Loose Slip, No Signature, No Case- No Business, No Income, No 69C – Search Loose Sheet Not Linked to Assessee- Dumb Document Can’t Create Tax: ITAT Agra Deletes ₹43.71 Cr 69C Addition
Revenue appealed deletion of addition of ₹43,71,37,934/- made by AO u/s 69C, alleging unexplained cash expenditure for construction of Assessee’s Mewat plant based solely on certain loose slips & WhatsApp chats found during search in HMA Group.
Tribunal noted that the slips were unsigned, undated, did not mention Assessee, related mostly to ...
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