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Cash Addition Quashed for Wrong Section: 153C, Not 153A, Applicable
Case Law Details
- Case Name
- Gurucharan Singh Hora Vs DCIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2020-21
- Courts
- All ITAT, ITAT Delhi
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Gurucharan Singh Hora Vs DCIT (ITAT Delhi)
153A vs 153C Demarcation Reaffirmed: Delhi ITAT Deletes Third-Party Cash Additions, Upholds Only Cash Found at Assessee’s Premises
Search Is Common, But Jurisdiction Isn’t: Cash Found Elsewhere? Revenue Took Wrong Route, Says ITAT- 153A Can’t Cover Third-Party Cash; Third-Party Evidence Needs 153C—
153A Has Limits—ITAT Draws Clear Line Between Assessee & Third Party- Search Additions Split: Third-Party Cash Gone, Own Cash Taxed
Delhi ITAT ‘G’ Bench in Gurucharan Singh Hora Vs. DCIT, Central Circle-8, Delhi [ITA No. 1806/Del/2025, ...
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