PSS Solutions Pvt. Ltd. Vs Assessment Unit (ITAT Delhi)
Case ke facts
PSS Solutions Pvt. Ltd. ke case mein department ne kisi third party ke Excel-sheet entries ke basis par unexplained money ka addition kar diya.
Mudda (Issue)
Kya sirf third party data ki entries par addition ho sakti hai jab actual cash ya asset nahi mila ho?
Faisla (Held)
ITAT ne kaha sirf Excel-sheet entry se Section 69A addition nahi ho sakta, jab tak real unexplained money nahi milti.
Practical takeaway
Agar aapke against sirf kisi dusre ki sheet ya paper se addition ho, to usko challenge karo. Bina physical evidence ke wo tik nahi sakta.
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: 2026-09-20.