Case Law Details
Case Name : Raghav Kumar Vs ACIT (ITAT Delhi)
Related Assessment Year : 2020-21
Courts :
All ITAT ITAT Delhi
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Raghav Kumar Vs ACIT (ITAT Delhi)
These appeals arose from search-based assessments initiated u/s 153C against Assessee based on WhatsApp chats & photos of envelopes allegedly found in the mobile phone of a third party (Mr. Praveen Kumar Jain) during search on the Hans Group. AO presumed that Assessee had given cash loan of ₹22.50 Cr to Mahagun India Pvt. Ltd. & received Please become a Premium member. If you are already a Premium member, login here to access the full content.
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