Arbitrary Addition based on mobile images without corroborative evidence unjustified

Harvinder Kaur Vs ACIT (ITAT Chandigarh)

Summary: The case of Harvinder Kaur vs. ACIT (ITAT Chandigarh) centered on additions made by the Assessing Officer (AO) under Section 153C of the Income Tax Act, 1961, following a search and seizure operation at the residence of Sh. Surinder Singh Bindra. The AO alleged undisclosed investments by the assessee, Smt. Harvinder Kaur, in a land purchase, based primarily on extrapolated figures from cloned mobile images. The AO determined that an additional purchase consideration of ₹2,28,57,080/- was paid for a plot in Village Aayali,

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