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No Incriminating Material, No Addition – ITAT Bangalore Deletes Suppression Additions
Case Law Details
- Case Name
- KC Raju Multi Speciality Hospital Vs DCIT (ITAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All ITAT, ITAT Bangalore
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KC Raju Multi Speciality Hospital Vs DCIT (ITAT Bangalore)
No Incriminating Material, No Addition – ITAT Bangalore Deletes Suppression Additions in KC Raju Hospital Case
Bangalore Tribunal has categorically held that no addition can be made in an unabated assessment year in the absence of incriminating material. Additions made merely on the basis of a partner’s statement & extrapolation from later years were struck down.
A search u/s 132 was carried out on 29.11.2017 at the premises of Assessee firm. During the search, a draft profit & loss account for FY 2016-17 w...
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