DCIT Vs Miraj Digvijay Shah (ITAT Kolkata)
Case ke facts
Search ke dauraan 1.57 crore ki ancestral jewellery aur 40 lakh cash milne par department ne addition kar diya. Assessee ne valuation reports, affidavits aur cash-book diye as evidence.
Mudda (Issue)
Kya jewellery aur cash ka addition valid hai jab sab document mil gaye hain?
Faisla (Held)
ITAT ne sare addition hata diye. Court ne diya evidence, affidavits aur cash book ko genuine maana.
Practical takeaway
Agar search mein jewellery cash pakdi jaye, to valuation, affidavit aur cash book jaise proof sambhal ke rakho - inki wajah se addition cancel ho sakta hai.
Original report: TaxGuru
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.
WhatsApp par poochiyeIncome tax notice ka jawabAur Income Tax faisle
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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: 2026-09-19.