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Section 69 Addition Deleted for Lack of Cross-Examination & Corroborative Evidence: ITAT Delhi
Case Law Details
- Case Name
- Amber Trade & Consulting Vs ITO (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2020-21
- Courts
- All ITAT, ITAT Delhi
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Amber Trade & Consulting Vs ITO (ITAT Delhi)
The ITAT Delhi disposed of three connected appeals for Assessment Years 2020-21, 2021-22 and 2022-23 by a common order. The principal dispute concerned the validity of an addition under Section 69 of the Income-tax Act, 1961, based on information obtained during a search conducted on the Omaxe Group. The Tribunal treated Assessment Year 2020-21 as the lead case.
The assessee, a partnership firm engaged in consultancy services, had filed its return declaring income of ₹77,74,990. Based on information received from the Investiga...
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