Sandesh Projects Pvt. Ltd. Vs ITO (ITAT Mumbai)
Case ke facts
Company par Rs.46 lakh Section 68 ka addition lag gaya, kyunki kisi ne statement diya ki ye accommodation entry hai. Company ne apne documents submit kiye, lekin department ne details verify nahi ki.
Mudda (Issue)
Kya sirf accommodation entry ke statement pe section 68 addition ho sakta hai?
Faisla (Held)
ITAT ne bola, assessee ne apni taraf ka proof de diya. Department ko verify karna chahiye tha, par nahi kiya. Isliye addition hata diya.
Practical takeaway
Section 68 mein jab tak department proper enquiry na kare, sirf statement pe addition nahi chalega. Hamesha apne documents ready rakho.
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: 2026-09-05.