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| The Tax Publishers2021 TaxPub(DT) 0893 (Del-Trib) INCOME TAX ACT, 1961
Section 133A
When no dates had been mentioned then how AO came to the conclusion that document found during survey pertained to concerned assessment year. Therefore, additions made by AO without bringing any corroborative evidence on record could not be sustained.
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Survey - Addition to income - No dates mentioned in documents found -
During the course of survey at the business premises of assessee, certain document was found and impounded wherein bank account number was mentioned. Assessee's case was that said document was nothing but a dumb document and was neither in the hand writing of the assessee nor did bear any signatures of assessee and did not belong to him or to his family member. However, AO made addition. Held: No dates had been mentioned in the impugned entries which were basis of the additions and when no dates had been mentioned then how AO came to the conclusion that document pertained to assessment year 2008-09. Therefore, additions made by AO without bringing any corroborative evidence on record could not be sustained.
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2008-09 & 2009-10
INCOME TAX ACT, 1961
Section 68
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