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Third-Party iPhone Notes Not Enough: ITAT Mumbai Deletes ₹2 Cr Addition
Case Law Details
- Case Name
- ACIT Vs Jayesh Umakant Manania (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2012-13
- Courts
- All ITAT, ITAT Mumbai
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ACIT Vs Jayesh Umakant Manania (ITAT Mumbai)
₹2 Cr Cash Addition Crumbles: Third-Party iPhone Notes, No Corroboration, No 65B—ITAT Mumbai Upholds Deletion
In a reassessment framed u/s 147 r.w.s. 143(3), AO made addition of ₹2,00,00,000/- u/s 69A alleging unexplained cash paid for booking flats in “Vivaria”, solely on the basis of images/loose notings extracted from the iPhone of a third party (Shri Pankaj Goshar) during search/survey in connected cases. Assessee consistently denied any cash payment, stated no flat was booked in AY 2012-13, pointed out that all later ...
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