Case Law Details
Case Name : Durgsingh Gajaram Purohit Vs DCIT (ITAT Mumbai)
Related Assessment Year : 2017-18 to 2019-20
Courts :
All ITAT ITAT Mumbai
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Durgsingh Gajaram Purohit Vs DCIT (ITAT Mumbai)
ITAT Mumbai: On-Money Addition Based on Third-Party Evidence Excel Sheets Deleted-No Corroboration, No Cross-Examination
The Mumbai ITAT deleted additions made under Section 69 towards alleged “on-money” payments in property transactions, holding that additions cannot be sustained solely on third-party statements, unsigned Excel sheets, and uncorroborated search material.
The Tribunal observed that the entire addition was based on materials recovered during search on a third party (Rubberwala Group), including an Excel sheet and statements of...
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