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Addition Based on Third-Party Excel Sheet Without Evidence of Payment Deleted by ITAT
Case Law Details
- Case Name
- DCIT Vs Sudipta Ajoykumar Mukherjee (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- All ITAT, ITAT Mumbai
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DCIT Vs Sudipta Ajoykumar Mukherjee (ITAT Mumbai)
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench, in its order dated September 12, 2025, for Assessment Year 2018-19, dismissed an appeal filed by the Revenue (Deputy Commissioner of Income Tax) challenging the deletion of an addition of ₹80,00,000/- made under Section 69 of the Income-tax Act, 1961. The core dispute revolved around whether an uncorroborated entry in an Excel sheet seized during a third-party search was sufficient to prove that the assessee, Sudipta Ajoykumar Mukherjee, had made an unexplained cash inve...
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