Serajuddin And Co. Vs DCIT/ACIT (ITAT Cuttack)
Case ke facts
Department ne assessee ke khilaf ₹3.50 crore add kiya, bas ek third-party Telegram chat par jo verify nahi ho paayi. Assessee ka us chat mein koi lena dena nahi tha.
Mudda (Issue)
Kya bina verify third-party chat par addition kiya ja sakta hai?
Faisla (Held)
ITAT ne addition hata diya. Sirf third-party chat, bina proof ya assessee ke involvement ke, taxable income nahi ban sakti.
Practical takeaway
Agar aap par third-party digital chat ya document par addition ho to verify na hone ki ground jarur uthaiye. Department ko aapka link sabit karna padega.
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: 2026-09-18.