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Addition cannot be made on the basis of unsigned impounded dumb document
Case Law Details
- Case Name
- Devaram C. Bhavani Vs. ITO (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2006-07
- Courts
- All ITAT, ITAT Mumbai
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Devaram C. Bhavani Vs. ITO (ITAT Mumbai)
We have given a thoughtful consideration to the notings in the impounded document, viz. Annexure A-2– Page 37 & Page 105 and are unable to persuade ourselves to be in agreement with the view taken by the lower authorities. We find that as against the working of the amount of Rs. 67,20,000/- (forming part of Rs. 72,50,000/-) mentioned in the impounded document, a figure of “1120” is mentioned. We are of the considered view that the figure of “1120” referred to an area of a property. We find that the area of the Flat No. 2002, Kent Garden, ...
