Raj Enterprises Vs DCIT (ITAT Surat)
Case ke facts
Survey me kuch statement diye gaye the, unko base bana kar 7.96 crore ka on-money addition kiya gaya. Assessee ne maan liya ki statements reliable nahi hain.
Mudda (Issue)
Kya sirf survey statements par on-money addition kiya ja sakta hai?
Faisla (Held)
ITAT ne addition hata diya, bola ki aise statements par andhi tarah addition nahi ho sakti, concrete evidence chahiye.
Practical takeaway
Sirf statement ki wajah se addition ho raha ho to usko court kaat sakta hai. Hamesha supporting evidences ka dhyan rakho.
Original report: taxguru.in
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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: 2026-11-02.