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ITAT Upholds No Additions Without Evidence, Loose Sheets Insufficient
Case Law Details
- Case Name
- Mohammed Ibrahim Mohideen Vs ACIT (ITAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2014-15
- Courts
- All ITAT, ITAT Bangalore
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Mohammed Ibrahim Mohideen Vs ACIT (ITAT Bangalore)
Loose Sheets & Confession Not Enough – ITAT Bangalore Deletes Additions in Kasargod Builder’s Case
These six appeals by Mohammed Ibrahim Mohideen, a Kasargod-based real estate developer, arose from search assessments u/s 153A/144 for AYs 2013-14 to 2018-19. AO had made huge additions u/s 69B on the basis of loose sheets, rough notings & sworn statements recorded u/s 132(4), treating them as unexplained investments in land purchases & business income. CIT(A) had confirmed the additions.
AY 2013-14 (ITA 485/Bang/2024)
AO made a...
Author Info
