No Additions Based on Email Without Corroborative Evidence: ITAT Delhi

Amit Katyal Vs DCIT (ITAT Delhi)

The case of Amit Katyal vs. DCIT (ITAT Delhi) revolves around the addition of Rs. 5 crores to the declared income of the assessee based on an email, which was found during a search operation. The main legal issue was whether this addition could be justified without any corroborative evidence supporting the email’s contents. The Income Tax Appellate Tribunal (ITAT) Delhi ruled in favor of the assessee, highlighting several critical points.

Background and Grounds of Appeal

The appeal in question pertains to the Assessment Year (A

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