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Arbitrary Addition based on mobile images without corroborative evidence unjustified
Case Law Details
- Case Name
- Harvinder Kaur Vs ACIT (ITAT Chandigarh)
- 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 Chandigarh
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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, Lu...
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