No addition on the basis of bank account disowned by appellant

Asha Saini Vs ITO (ITAT Delhi) It is not a case of the Assessing Officer that the assessee was the ultimate beneficiary of the amounts deposited in the bank account. Hand-writing expert report dated 2.12.2017 and copy of FIR available at assessee’s paper book clearly reveals that the hand-writing expert clearly opined that the disputed and sample signatures of the appellant had been written by different persons and disputed and sample signatures are completely different from each other. Copy of FIR registered by Police Station Civil Lines, Muzaffar Nagar, dated 11.09.2018 also supports the ...