Addition based on unauthentic / Unsigned Swiss bank statement U/s. 68 not sustainable

Shyam Sunder Jindal Vs. Asst. CIT (ITAT Delhi) In the present case, no original document was brought on record and also not confronted to the assessee. The assessing officer also admitted in para 11 of the assessment order that a copy of bank statement for a period from November 2005 to February 2007 was provided to the Authorized Representative of the assessee on 21-11-2014 but nowhere he stated that the original document/evidence was confronted to the assessee. It is also noticed from the translation version of the said information reproduced by the assessing officer at pages no. 3 to 10 of...