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Documents citing Supra Estates India Pvt. Ltd vs Income Tax Officer Ward-11(2)(4) And 2 ... on 21 August, 2019

Sandeep Lohan,Mandla vs Income Tax Office Ward, Mandla on 14 May, 2026

The above principle has been consistently followed by the Hon'ble ITAT Indore Bench in ITO v. Smt. ShahnazBano (supra) and ShriMadhusudanDhakad v. ITO-1, Harda (supra), wherein it has been reiterated that suspicion, however strong, cannot substitute evidence, and additions cannot be sustained where the Revenue fails to bring any material to dislodge the explanation offered by the assessee.
Income Tax Appellate Tribunal - Jabalpur Cites 32 - Cited by 0 - Full Document
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