Deepika A Mehta Vs DCIT (ITAT Mumbai)
Case ke facts
Yahan ek individual taxpayer ka case tha. Uske accounts audit nahi hue the. Income Tax department ne sirf non-audit hone ki wajah se books reject kar diye aur investments ko unexplained maan liya.
Mudda (Issue)
Kya sirf audit nahi hone ki wajah se books reject kar sakte hain?
Faisla (Held)
ITAT ne bola sirf audit non-compliance par books reject nahi ho sakti jab tak koi kami ya defect na ho. Isliye department ke unexplained investments aur dusre addition hata diye.
Practical takeaway
Agar books audit nahi hui hain lekin defects nahi mile to department addition nahi kar sakta.
Original report: TaxGuru
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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: 2026-10-08.