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Addition based on Dumb Documents without corroborative evidence is Unsustainable
Case Law Details
- Case Name
- Lalman Yadav Vs ACIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2011-12
- Courts
- All ITAT, ITAT Delhi
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Lalman Yadav Vs ACIT (ITAT Delhi)
ITAT Delhi held that presumption u/s. 132(4A) of the Income Tax Act is only against the person in whose possession the search material is found and not against any other person. Addition based on dumb documents without corroborative evidence is unsustainable in law.
Facts- A search & Seizure operation u/s 132 of the Income Tax Act, 1961 was conducted in different business and residential premises of Rathi Group of cases based at Delhi and National Capital Region (NCR). The case of the assessee was also found to be covered in the search. Various incriminati...
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