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Scrutiny of Additions Based on Seized Documents Remanded for Re-Examination
Case Law Details
- Case Name
- Hindusthan Bawa Builders Vs ACIT (ITAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2014-15
- Courts
- All ITAT, ITAT Bangalore
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Hindusthan Bawa Builders Vs ACIT (ITAT Bangalore)
Matter related to scrutiny of additions based on seized documents was remanded for further examination
Conclusion: Addition under Section 69B in the hands of the assessee – partnership firm for entire cash payment made to landowners as refundable security deposit under a Joint Development Agreement (JDA) should be remanded to AO for further inquiry as payment was made jointly with another party and there was no proper opportunity for cross-examination.
Held: Assessee-partnership firm in which Abdul Khader Kodi was the Managing Partner an...
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