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Addition merely based on entries found in seized dairy not sustainable: ITAT Delhi
Case Law Details
- Case Name
- Munesh Tyagi Vs DCIT (ITAT Delhi)
- 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 Delhi
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Munesh Tyagi Vs DCIT (ITAT Delhi)
ITAT Delhi held that addition merely on the basis of entries found in the seized diary without any corroborative evidence and without any independent enquiry by AO is not sustainable. Accordingly, addition made by AO is deleted.
Facts- A search and seizure operation was carried out u/s. 132 of the Act on 03.11.2016 at the premises of the assessee connected to VVIP & SSG Group of cases. While framing the assessment, the AO inter-alia observed that during the search and seizure operation carried u/s. 132 of the Act, certain incriminating doc...
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