Addition cannot be made for mere non-production of Directors and non-furnishing of their residential address

M/s. Om Shubham Investment & Finance Pvt. Ltd. Vs. ITO (ITAT Delhi)

Assessee has filed all the relevant evidences before the AO as well as Ld. CIT(A). Before me the Ld. Counsel of the assessee has also filed a Paper Book containing pages 1 to 166 which were also produced before the lower authorities, except the page no. 118 to 162 i.e. copy of written submission dated 28.9.2016 filed before the Ld. CIT(A) and the copies of the case laws. I further find that assessee company has sold its shareholding in various companies and as a result received Rs. 10 lacs, whi

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