Accommodation Entry Addition Unsustainable Without Evidence: ITAT Delhi

Virender Verma Vs DCIT (ITAT Delhi) Accommodation entry allegation without supporting material & seized ledger not belonging to assessee, addition unsustainable: ITAT Delhi Assessee has filed the original return of income u/s 139. A search & seizure operation u/s. 132 was conducted in the case of JBL Group & during the course of the search, digital data maintained in a software called Hazir Johri (HJ) , was seized at the residential cum business premise of promoter of JBL. The digital data clearly showed that JBL had been systematically engaged in cash transactions with a number of...