DDIT (Investigation)-2(1) Vs Tarun Trikha (ITAT Delhi)
Case ke facts
Revenue ne ek aadmi par Rs 23.92 crore ka Black Money Act ka addition laga diya. Baad mein pata chala ki case identity theft ka tha - asal paisa us aadmi ka tha hi nahi.
Mudda (Issue)
Kya Black Money Act ka addition sahi tha jab paisa kisi aur ka nikla (identity theft)?
Faisla (Held)
ITAT ne addition hata diya. Proof mil gaya ki paisa assessee ka nahi hai; identity theft ki wajah se galat case bana tha.
Practical takeaway
Agar aap par galat ownership ka tax lag jaaye to proper proof collect karo ki paisa aapka nahi hai. Aise cases mein records aur identity documents zaroori hain.
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.
WhatsApp par poochiyeIncome tax notice ka jawabAur Income Tax faisle
- D.K. Engineering & Construction Vs DCIT (ITAT Raipur)ITAT Raipur · Section 80-IA
- Transcorp International Limited Vs DCIT (ITAT Raipur)ITAT Raipur
- Wilson Rodrigues Vs ITO (ITAT Panaji)ITAT Panaji
- Royal Canin India Private Limited Vs ACIT (ITAT Mumbai)ITAT Mumbai
- Shikhar Kailash Infratech Limited Vs DCIT (ITAT Delhi)ITAT Delhi · Section 153C
- Shree Maruti Chemical Industries Pvt. Ltd. Vs ITO (ITAT Kolkata)ITAT Kolkata · Section 45(2)
Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-11-01.