Shantilal Mafaji Kachchhava Vs ITO (ITAT Ahmedabad)
Case ke facts
Assessing Officer ne ₹3.13 lakh ka addition kiya Section 69C mein. Evidence taxpayer ko dikhaya hi nahi. Income presumptive basis par thi (Section 44AD).
Mudda (Issue)
Kya bina taxpayer ko documents dikhaye Section 69C ka addition sahi hai?
Faisla (Held)
Court ne bola jab tak incriminating evidence assessee ko na dikhaya jaye, addition valid nahi hai. Yahan 44AD bhi apply ho raha tha.
Practical takeaway
Agar aapke khilaaf koi addition ho, to AO se evidence ki copy maang lo. Bina dikhaye addition radd ho sakta hai, khas taur se presumptive income pe.
Original report: TaxGuru
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.
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: 2026-10-28.