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Alleged Cash On-Money Addition Deleted – Third-Party Pen Drive & Statements Without Cross-Examination or Direct Evidence Insufficient – ITAT Mumbai
Case Law Details
- Case Name
- Chetan Mafatlal Chopra Vs DCIT (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- All ITAT, ITAT Mumbai
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Chetan Mafatlal Chopra Vs DCIT (ITAT Mumbai)
Alleged Cash “On-Money” Addition Deleted – Third-Party Pen Drive & Statements Without Cross-Examination or Direct Evidence Held Insufficient – ITAT Mumbai
he assessee challenged additions made u/s 153C alleging payment of cash component over and above registered consideration for purchase of a shop in Platinum Mall. The addition was based on search proceedings on the Rubberwala Group where a pen drive, excel sheets and statements of a third-party employee indicated receipt of cash in property transactions. The AO treated ₹12,04...
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