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Documents citing Commissioner Of Income Tax Ahmedabad ... vs Kawarjeetsingh P Chhabda L/H. Of ... on 11 March, 2015

Sanjay Taneja,New Delhi vs Acit, Central Circle-18, New Delhi on 4 July, 2025

papers on the basis of which the addition are made by the AO are without any particulars or date or name etc. and, therefore, these are dump-papers and cannot be made the basis for addition. This finding of the CIT(A) could not be controverted by the DR of the Revenue by bringing any evidence on record to show that this essential information such as date, name or particulars are available on the seized paper on the basis of which the addition was made by the AO and, hence, on this issue also, there is no reason to interfere with the order of the CIT(A). [DEPUTY COMMISSIONER OF INCOME TAX vs. KAWARJEETSINGH P. CHHABDA (2013) 37 CCH 0368 AhdTrib] That leaves the Court with the addition initially made by the AO for the sum of Rs.3.64 crores. Here too the addition was made only on the basis of some loose papers and a chit. This too would fall in the same category of material which could not have been the sole basis for addition without some surveillance of the substantiation. Consequently, the ITAT's reasoning cannot be faulted. (para 15).
Income Tax Appellate Tribunal - Delhi Cites 33 - Cited by 0 - Full Document
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