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₹32 Cr Addition Fails: Section 153C Action Quashed in Sunetra Ajit Pawar Case
Case Law Details
- Case Name
- DCIT Vs Sunetra Ajit Pawar (ITAT Mumbai)
- 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 Mumbai
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DCIT Vs Sunetra Ajit Pawar (ITAT Mumbai)
₹32 Cr Addition Fails – Loose Diaries & “DD” Code Not Enough for Section 153C Action: ITAT Mumbai in Sunetra Ajit Pawar case
In this high-stakes case, the ITAT Mumbai upheld the quashing of proceedings under Section 153C, where the Revenue attempted to tax alleged cash transactions of ₹32.14 crore based on entries in third-party seized diaries and digital data.
The entire case of the Department rested on interpreting the code “DD” appearing in handwritten diaries seized from a third party and linking it to the assessee through mobi...
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