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No Corroboration, No Tax: Diary-Based Search Additions Deleted
Case Law Details
- Case Name
- Kempareddy Govindraj Vs ACIT (ITAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All ITAT, ITAT Bangalore
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Kempareddy Govindraj Vs ACIT (ITAT Bangalore)
Planted Diary Can’t Speak: Bangalore ITAT Deletes Massive 153A Additions-
Loose Notings ≠ Income: Search Additions Fall for Want of Corroboration- Dumb Documents Don’t Create Tax Liability: 153A Additions Based on Diary Entries Quashed for Lack of Evidence
Bangalore ITAT “B” Bench, in Kempareddy Govindraj Vs ACIT (ITA Nos. 1021–1024/Bang/2024 for AYs 2013-14 to 2016-17 & ITA Nos. 1290–1292/Bang/2024 for AYs 2014-15 to 2016-17; order dated 31.01.2025), examined wide-ranging challenges to search assessments framed u/s 143(3) r.w.s...
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