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Section 69C Addition Deleted for Lack of Corroborative Evidence & Cross-Examination: ITAT Pune
Case Law Details
- Case Name
- ITO Vs Pramod Roshanlal Agarwal (ITAT Pune)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2022-23
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ITO Vs Pramod Roshanlal Agarwal (ITAT Pune)
No cross-examination, no corroborative evidence: ITAT Pune upholds deletion of ₹1.14 crore addition under Section 69C
Case Summary:
The case arose from an assessment framed for AY 2022-23, wherein the Assessing Officer made an addition of Rs. 1,14,39,908 under Section 69C of the Income Tax Act, 1961, alleging that the assessee had paid cash to obtain accommodation entries for import transactions through a hawala network. The addition was primarily based on statements recorded during a search conducted in the case of two other indiv...
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