This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Unsubstantiated material found in pen drive cannot be considered as a conclusive evidence to make additions
Case Law Details
- Case Name
- Sahitya Housing Pvt. Ltd Vs DCIT (ITAT Hyderabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2007- 08
- Courts
- All ITAT, ITAT Hyderabad
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Unsubstantiated material found in pen drive cannot be considered as a conclusive evidence to make additions
In this case, the entry found in Pendrive was considered in the case of Sri Veeraiah Choudhary for AY 2006-07. It is also brought to our notice that vide letter dated 18/12/2008 Shri T. Veeraiah Chowdhary through his auditor brought to the notice of the DCIT, Circle 3(1) that the actual amount as per the impounded material was only Rs. 1.05 crores and not Rs. 1.30 crores and the said amount was offered for taxation in the hands of Shri T. Veeraiah Choudhary in AY 2006-07. A copy of the...
