Case Law Details
Case Name : Late Shri Ved Prakash Chanana (through L/H Smt. Neelam Chanana) Vs ACIT (ITAT Delhi)
Related Assessment Year : 2018-19
Courts :
All ITAT ITAT Delhi
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Late Shri Ved Prakash Chanana (through L/H Smt. Neelam Chanana) Vs ACIT (ITAT Delhi)
Title 1: Unexplained Cash Addition Deleted: ITAT Voids ₹1.5 Crore Tax on Third-Party Diary Notings; Section 69A Cannot Apply Without Ownership: ITAT Deletes Addition Based on Seized Diary; Not Every Scribble Is Taxable: ITAT Voids Addition for Lack of Corroboration and Ownership; Not every scribble is taxable – ITAT Delhi trashes ₹1.5 crore addition based on third-party diary as mere ‘dumb document’ ,no proof of ownership u/s 69A- Section 69A can’t apply without ownership or possession
A search u/...
This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.
Author Bio
