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Case Law Details

Case Name : Jagdish Kumar Vs D.C.I.T (ITAT Amritsar)
Related Assessment Year : 2010-11 & 2012-13
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Jagdish Kumar Vs D.C.I.T (ITAT Amritsar)

ITAT Amritsar held that addition merely on the basis of statement taken at the time of locker operation without confronting the incriminating material or any other corroborative evidence has no evidentiary value u/s 292C.

Facts- AO stated that the surrender was made by the assessee at the time of operation of locker on persuasion by the search team. AO has mentioned that the assessee had surrendered Rs. 20,00,000/- and admitted u/s 132(4) as undisclosed & u

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