This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Mere Entries found in third party books are not binding on Assessee
Case Law Details
- Case Name
- Income tax Officer Vs Shri Harsharansingh Dharni (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All ITAT, ITAT Mumbai
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Entries found in third party books are not binding on the assessee solely on the basis of information received from the investigation unless the statement of the third party was supported by any documentary evidence.
Brief Facts of the Case and Question of Law
Brief Facts:
a. The Assessee, an individual filed his return of income on 29.03.2006 declaring income of Rs. 1.46 lacs. The AO completed the assessment, on 12.12.2011, u/s.143 (3) r.w.s.147 of the Act, determining his income at Rs.19.37 lacs. Effective ground of appeal is about deletion of addition of Rs.19,37,124/- made by the AO under...
