Case Law Details
Case Name : Chandrakant Chhaganbhai Gondalia Vs DCIT (ITAT Surat)
Related Assessment Year : 2010-11
Courts :
All ITAT ITAT Surat
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Chandrakant Chhaganbhai Gondalia Vs DCIT (ITAT Surat)
ITAT Surat held that addition based on unsigned, undated and unstamped Satakhat/ sale and purchase agreement cannot be sustained since such document has no evidentiary value in the eye of law. Accordingly, addition u/s. 69B deleted.
Facts- The case of assessee was reopened u/s. 147 of the Income Tax Act, 1961. The assessment was reopened on the basis of information that a survey action u/s. 133A of the Act was carried out in the office premises of Turnish B Kania, Advocate. One of the Satakhat, it was fou
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