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Addition based on some dummy name without incriminating material is unjustified
Case Law Details
- Case Name
- Nirmal Uppal Vs DCIT (ITAT Delhi)
- 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 Delhi
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Nirmal Uppal Vs DCIT (ITAT Delhi)
ITAT Delhi held that addition based on some dummy name without incriminating material reflecting name of the assessee is unjustified.
Facts- The search and seizure operation was conducted in the Jindal Bullion Ltd. (JBL) Group on 05.01.2017 and from the incriminating material recovered in the form of data it was allegedly found that it is systematically engaged in cash transactions with a number of entities. The transactions through banking channels are reflected in the Tally books of the accounts whereas the cash transactions are not reflecte...
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