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Dumb Electronic Documents Cannot Create Taxable Investment
Case Law Details
- Case Name
- ACIT Vs Jayesh Umakant Manania (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2011-12
- Courts
- All ITAT, ITAT Mumbai
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ACIT Vs Jayesh Umakant Manania (ITAT Mumbai)
Dumb WhatsApp Scribbles Can’t Create Black Money: ITAT Mumbai Upholds Deletion of ₹70 Lakh u/s 69
Mumbai ITAT dismissed the Revenue’s appeal and upheld deletion of ₹70,00,000 added u/s 69 in the case of Jayesh Umakant Manania for AY 2011-12.
The reassessment was framed on the basis of third-party electronic images / loose notings allegedly recovered from the mobile phone of Shri Pankaj Goshar, purportedly indicating cash payments for booking of flats in a project of M/s Kalyanji Velji HUF. The AO treated the alleged cash component as unexpla...
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