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Mechanical Approval & Loose Papers Can’t Justify Additions – ITAT Delhi Deletes All Additions
Case Law Details
- Case Name
- Adrem India (P) Ltd. Vs DCIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- All ITAT, ITAT Delhi
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Adrem India (P) Ltd. Vs DCIT (ITAT Delhi)
Loose Papers Can’t Be Sole Evidence: ITAT Deletes Additions Based on “Approximate” Handwritten Note; Search Assessment Vitiated: Mechanical Approval & Uncorroborated Statement Cannot Justify Additions; ITAT Deletes Estimated Profit Addition: Absence of Corroboration for Unaccounted Sales Alleged in Search; Delhi ITAT Follows High Court: Mechanical Approval for Reopening Vitiates Jurisdiction for Search Additions.
Search u/s 132 at the Assessee’s premises led to seizure of a handwritten note allegedly showing unaccounted cash recei...
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