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Income Tax

Addition Deleted Because Survey Statement Was Retracted and Uncorroborated

Case Law Details

Case Name
DCIT Vs Sujit Arya (ITAT Kolkata)
Date of Judgement/Order
Only available for paid members
Related Assessment Year
2014-15
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DCIT Vs Sujit Arya (ITAT Kolkata) Retracted Survey Statement & Dumb Document Can’t Sustain Addition: Kolkata ITAT Upholds Deletion of ₹4.41 Cr Survey Confession Retracted, Dumb Document Exposed – 133A Statement Has No Teeth Without Evidence: ITAT Backs Assessee- Khader Khan Still Rules: Survey Admissions Alone Don’t Create Tax Kolkata ITAT ‘D’ Bench in DCIT Vs. Sujit Arya [ITA No. 751/KOL/2025, AY 2014-15, order dated 31.12.2025] dismissed Revenue’s appeal and upheld deletion of addition of ₹4,41,61,742 made on account of alleged undisclosed income admitted during surve...
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Author Info

CA Vijayakumar Shetty
Qualification: CA in Practice
Company: Shetty & Co, Chartered Accountants, Mangalore
Location: Mangalore, Karnataka
Articles Published: 5,641

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