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Section 69A/69B: Excel noting retracted statements cannot justify additions – ITAT Mumbai
Case Law Details
- Case Name
- Govind Corporation Vs DCIT (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2015-16
- Courts
- All ITAT, ITAT Mumbai
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Govind Corporation Vs DCIT (ITAT Mumbai)
Faceless notice & evidence defects quash reassessments -Excel notings & retracted statements cannot justify additions u/s 69A/69B- Reassessment orders set aside as faceless scheme ignored & invalid DIN-
The appeals arose from assessments following a search on 7‑Oct‑2021 at the Sekseria group. AO relied on excel sheets seized during the search & statements of Tarun & Nandkumar Sekseria to make additions u/s 69A/69B for unaccounted investment in land at Dhokawade.
Assessees argued that the excel sheets were mere project...
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