Addition Based Solely on Husband’s Statement During Survey u/s 133A Unsustainable: ITAT Guwahati

Supriya Roy Vs ITO (ITAT Guwahati) Addition Based Solely on Statement of Employee (Husband) During Survey u/s 133A Unsustainable; Entire Addition Deleted – ITAT Guwahati The ITAT Guwahati allowed the assessee’s appeal for AY 2018-19 & deleted additions made on the basis of statement recorded during survey u/s 133A, holding that such additions were legally unsustainable. In this case, a survey u/s 133A was conducted at the business premises of the assessee, a retail trader of mustard oil. During survey, the statement of the assessee’s husband, who was an employee, was recorded. Based ...