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CBEC Data Mismatch Cannot Justify Addition Without Enquiry: ITAT Delhi
Case Law Details
- TaxGuru Citation
- 2026 taxguru.in 1439
- Case Name
- Deepsons (India) Pvt. Ltd Vs ACIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Delhi
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Deepsons (India) Pvt. Ltd Vs ACIT (ITAT Delhi)
ITAT Delhi: CBEC Data Mismatch Cannot Justify Addition Without Enquiry; Demonetisation Cash Explained from Cash Book – Section 115BBE Held Inapplicable for AY 2017-18
The Delhi Bench “F” of the ITAT allowed the appeal of Deepsons (India) Pvt. Ltd. for AY 2017-18 and deleted additions aggregating to ₹4.78 crore, holding that both the additions for alleged under-reported turnover and cash deposits during demonetisation were unsustainable in law.
On the issue of under-reported revenue of ₹4.21 crore, the Tribunal noted that...
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