Priti Suresh Purohit ,Mumbai vs Assistant Commissioner Of Income Tax ... on 9 July, 2025
The TDS made by parties is duly reflected in Form 26AS. The assessee is
small contractor and doing business with the help of her husband. Copy of
Form 26AS is also placed on record. The ld. AR of the assessee submits that
in case of Barkha Kishore Kumar Agarwal vs ACIT in ITA No. 1873, 1874 &
1875/M/2025 which is also based on similar search action, wherein the
addition under section 69A was deleted. The ld. AR further submits that
CBDT in its Instruction No. 286 of 2003 has also instructed it field officer that
instead of taking confession, the assessing officer should rely on evidence
gathered during search or survey action. The statement per se cannot be
treated as evidence unless it is corroborative by other evidence. There is no
other evidence except statement of assessee. Such statement is not correct.
In the statement it is recorded that the assessee has not filed return of
income, however, the assessee filed return of income for assessment year
under consideration much prior to search action. The income offered by
assessee is supported by TDS deducted by prayer on the payment of contract
receipt. The ld AR of the assessee prayed for allowing to submit his short-
written synopsis. The ld AR of the assessee filed his written synopsis on
04.0.2025 again making certain submissions on the issue which was not
heard at the time of submissions. To support his various contention, the ld.
AR of the assessee relied upon the following case laws: