Addition cannot be made or mere Statement of Secretary of Assessee

Ms. Priyanka Chopra Vs DCIT (ITAT Mumbai)

Issue- Whether on the facts and in the circumstances of the case and in law, the learned CIT(A) is justified in deleting the addition of Rs.1,20,00,000/- being undisclosed income received during the wedding ceremonies without appreciating the fact that the addition has been made on the basis of statement of assessee’s personal secretary Shri Chand Mishra, who handled and managed her entire business I endorsement and which is corroborated by other evidences seiz

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