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Addition based only on loose paper is unsustainable
Case Law Details
- Case Name
- Solitare World Pvt. Ltd Vs ACIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All ITAT, ITAT Delhi
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Solitare World Pvt. Ltd Vs ACIT (ITAT Delhi)
Loose paper found during search on standalone could not be used as a basis for making the addition without the company of any other supportive material and evidence.
Facts- A search and survey operation u/s 132/133A was carried out on 15.10.2013 in SRM group of eases by the Investigation Wing, New Delhi. Simultaneously, a survey was carried out on M/s Shree Raj Mahal Jewellers Ltd., M/s PLB Infrastructure Pvt. Ltd., M/s Shree Raj Mahal Diamonds Pvt. Ltd., at 2633 & 2634, Bank Street, Karol Bagh, New Delhi wherein papers/documents related to M/s ...
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