Sanjay Kumar Sharma Vs ITO (ITAT Jaipur)
Case ke facts
Sanjay Kumar Sharma par Rs 20.57 lakh ki addition section 69A ke tahat lagayi gayi thi, bas kisi teesre bande ke record par. Saath me, section 40A(3) mein Rs 1.30 lakh disallow kiya gaya.
Mudda (Issue)
Kya bina pakke saboot ke sirf third-party material pe section 69A ke tahat addition ho sakti hai?
Faisla (Held)
ITAT ne bola, bina thos saboot ke sirf teesre bande ke data pe addition nahi ho sakti. Section 69A ki addition hata di. Lekin section 40A(3) ki disallowance sahi maani.
Practical takeaway
Section 69A ki addition ho to dekho evidence kis ke basis par hai. Teesre admi ke paper se sirf addition ho to oppose karo.
Original report: taxguru.in
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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: 2026-09-04.