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Sec 153C Cash Addition Deleted – Pen Drive & Third-Party Statements Without Cross-Examination Insufficient – ITAT Mumbai
Case Law Details
- Case Name
- Ishwarlal Javahara Ram Purohit Vs DCIT (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Mumbai
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Ishwarlal Javahara Ram Purohit Vs DCIT (ITAT Mumbai)
Cash Component Addition U/s 153C Deleted – Pen Drive & Third-Party Statements Without Cross-Examination Held Insufficient – ITAT Mumbai
Addition of ₹2 lakh alleged cash component paid for purchase of shop in Platinum Mall was made u/s 153C based on search in Rubberwala Group where pen drive, excel sheets & third-party statements suggested receipt of on-money. Tribunal observed that no incriminating material directly linking assessee (such as cash vouchers, receipts or signed documents) was found during search and AO rel...
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