ITAT deletes addition made based on entries found in Hazir Johri software, as they were accounted in Tally

Vaibhav Jain Vs DCIT (ITAT Delhi) The Income Tax Appellate Tribunal (ITAT) Delhi’s decision in the case of Vaibhav Jain vs. Deputy Commissioner of Income Tax (DCIT) reflects a detailed examination of the appeals filed by the assessee against the orders of the lower authorities. The case, identified under ITA No. 9854/Del/2019 and related appeals, was pronounced on January 3, 2024, showcasing intricate legal and factual arguments surrounding jurisdictional aspects under section 153A of the Income Tax Act, 1961, the addition of unexplained investments, and procedural aspects concerning the...