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Addition for Alleged Accommodation Entry Deleted for Lack of Evidence
Case Law Details
- Case Name
- Saraswati Education Sansthan Vs ITO (Exemption) (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
- Courts
- All ITAT, ITAT Ahmedabad
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Saraswati Education Sansthan Vs ITO (Exemption) (ITAT Ahmedabad)
Addition for Alleged Accommodation Entry of Rs. 15.50 Lakh Deleted – AO Cannot Rely Solely on Investigation Report- ITAT Ahmedabad
Ahmedabad Tribunal in deleted addition of Rs.15,50,450/- made on account of alleged accommodation entry, holding that AO failed to carry out independent verification & made addition only on basis of Investigation Wing information.
Assessee, an educational trust, was alleged to have received accommodation entry of Rs.15.50 lakhs from Mehta Group, unearthed during a search in 2018. AO reopened a...
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