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Section 153C Additions Deleted: No Corroboration for Third-Party Pen-Drive Evidence
Case Law Details
- Case Name
- Jayantilal Jesaram Purohit Vs DCIT (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2019-20
- Courts
- All ITAT, ITAT Mumbai
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Jayantilal Jesaram Purohit Vs DCIT (ITAT Mumbai)
153C Additions Based Only on Third-Party Pen-Drive and Statements Deleted for Want of Corroboration and Cross-Examination
In search-related assessments for AYs 2017-18 to 2019-20, additions under section 69 were made in the assessee’s hands based solely on an Excel file found in a pen drive seized from an employee of the Rubberwala group and statements of third-party persons alleging receipt of cash “on-money” for shop purchases. The assessee consistently denied paying any cash over and above the registered agreement value...
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