Case Law Details
Case Name : Samta Khinda Vs. ACIT (ITAT Delhi)
Related Assessment Year : 2009-10
Courts :
All ITAT ITAT Delhi
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Advocate Akhilesh Kumar Sah
UNSIGNED AND UNDATED PAPER FOUND DURING THE SEARCH WITH NO CORROBORATIVE EVIDENCE. NOT RECORDING OF THE SATISFACTION BY AO: WHETHER ADDITIONS TO THE INCOME CAN BE MADE?
Recently, in Samta Khinda vs. ACIT [I.T.A. Nos. 336/DEL/2012 and 5515/DEL/2013, decided on 29/11/2016], some of the grounds raised were that the CIT (A) had grossly erred in law and on the facts of the case in confirming the addition of Rs. 96 lacs in the hands of the assessee as unaccounted income from undisclosed sources in terms of Sec 69/698/69C of the Income Tax Act, 1961(herein referred to as ...
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Very nice decision, each A.O. requires to learn while dealing with impounded or seized or incriminating document in any action under Income Tax Act and Rules.