Abhishek Sharan Vs ITO (ITAT Ahmedabad)
Case ke facts
Ye case builder entry par tha. Dept ne ₹24 lakh ka addition kar diya kyunki builder ke computer mein cash entry thi. Par us entry ka koi pakka proof nahi tha.
Mudda (Issue)
Kya sirf builder ke computer entry se cash payment maan sakte hain?
Faisla (Held)
Court ne bola, bina dusre solid proof ke aisi entry par paisa jodna galat hai. Sirf uncorroborated entry par nahi chal sakte.
Practical takeaway
Builder ki registry entry ya computer record ke basis par agar addition ho raha hai to pakka external evidence maango.
Original report: taxguru.in
Aapke case mein bhi aisa hi mudda hai?
CGA ki team notice, appeal aur department proceedings mein kaam karti hai. Documents ke saath baat kariye.
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-10-23.