Addition based on mere print out from third party computer not sustainable

Advocate Akhilesh Kumar Sah Addition made on the basis of a print out taken from the computer of a third party without there being no other corroborative evidence brought on record to prove the fact that the payment mentioned in the seized material was actually received by the assessee, not sustainable. Recently, in ACIT vs. Katrina Rosemary Turcotte [ITA Nos. 3092/Mum./2015 to 3097/Mum./2015, decided on 11.10.2017], appeals by the Revenue were directed against separate orders passed by the CIT(Appeals), for the assessment years 2006–07, 2007–08, 2008–09, 2009–10, 2010–11 and 2011â€...