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Third-Party Loose Papers Cannot Justify Addition Without Cross-Examination: ITAT Delhi
Case Law Details
- Case Name
- Jagdeep Singh Gill Vs DCIT/ACIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2019-20
- Courts
- All ITAT, ITAT Delhi
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Jagdeep Singh Gill Vs DCIT/ACIT (ITAT Delhi)
Addition Deleted Because Revenue Failed to Verify Alleged Cash Payment From Seller or Co-Buyers; ITAT Holds Search-Related Assessments After 2021 Must Be Made Under Section 148; Assessment Set Aside Because Mandatory Approval Under Section 148B Was Not Obtained; ITAT Rejects Addition Based on Unsigned Loose Paper Found During Search.
In a combined order, the Income Tax Appellate Tribunal (ITAT), Delhi Bench, allowed both appeals filed by the assessee for Assessment Years 2019-20 and 2021-22. The Tribunal examined issues relating to ...
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