No 65B Certificate, No Case: Bombay HC Quashes Cash Addition Based on Mobile Notes

Vikas Jain Vs DCIT (ITAT Delhi)

ITAT Delhi Nixes 153C Addition: No 65B Certificate, No Case- Seized Mobile Image Fails Legal Test -Cash Addition Based on Phone Scribble Quashed

ITAT Delhi set aside an addition of ₹24,50,000 made u/s 69C in the case of Vikas Jain pursuant to proceedings initiated u/s 153C on the basis of an image retrieved from the mobile phone of a searched person belonging to Seven Seas Hospitality Pvt Ltd. AO had treated the scribbled noting as evidence of cash paid for a marriage function and, relying o

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