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Loose Sheets Alone Not Enough for Taxing Undisclosed Investment
Case Law Details
- Case Name
- Kanchan Verma Vs DCIT (ITAT Dehradun)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2019-20
- Courts
- All ITAT, ITAT Dehradun
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Kanchan Verma Vs DCIT (ITAT Dehradun)
Loose Sheets, No Cross-Examination, No Addition: ITAT Dehradun Deletes s.69B Addition
Dehradun ITAT (SMC), in Kanchan Verma vs. DCIT (ITA No.210/DDN/2025, AY 2019-20, order dated 23.12.2025), allowed the assessee’s appeal and deleted the addition of ₹4.50 lakh made u/s 69B r.w.s. 115BBE, which was based solely on loose papers seized from a third party during search proceedings.
The addition arose from a search u/s 132 on 02.02.2022, wherein certain handwritten sheets were seized from the premises of third parties. The AO treated figures mentioned again...
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