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On-Money Additions Deleted as Based Solely on Third-Party Excel Data Without Proof & Opportunity to Cross-Examine Witness
Case Law Details
- Case Name
- Hariram Jagaji Chaudhari Vs DCIT (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Mumbai
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Hariram Jagaji Chaudhari Vs DCIT (ITAT Mumbai)
The present appeals concern multiple assessment years arising from a common order passed by the Commissioner (Appeals), involving additions made on account of alleged unaccounted cash payments (“on-money”) in relation to purchase of a shop in a commercial project.
The background of the case lies in a search and seizure operation conducted under Section 132 in the case of a real estate developer group and its key personnel. During the search, digital material in the form of an Excel sheet was found from a key employee responsib...
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