Case Law Details
Case Name : Om Prakash Gupta Vs D/ACIT (ITAT Delhi)
Related Assessment Year : 2023-24
Courts :
All ITAT ITAT Delhi
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Om Prakash Gupta Vs D/ACIT (ITAT Delhi)
ITAT Delhi Deletes ‘On-Money’ Addition u/s 69: Seized Page Relates to Son, No Corroborative Evidence
The Delhi Bench (Dehradun) of the ITAT allowed the assessee’s appeal for AY 2023-24 and deleted the addition of ₹57.97 lakh sustained by the CIT(A) under section 69 towards alleged undisclosed investment (“on-money”). The addition was based on a seized document found during a search in a group case.
The
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