Shruti Amar Mehta Vs ACIT (ITAT Pune)
Case ke facts
Ye case unexplained investment ka tha. Dept ne ₹30 lakh jod diye kyunki kisi aur buyer ke naam se cash ki entry mili thi. Lekin court ne dekha koi konkret proof nahi tha.
Mudda (Issue)
Kya sirf third-party ki seized entry ke basis par assessee pe addition sahi hai?
Faisla (Held)
Court ne bola, agar cash entry kisi aur buyer ke naam milti hai aur concrete saboot nahi hai to assessee par addition galat hai.
Practical takeaway
Agar aapke against third-party entry par addition ho raha hai to pucca proof maang sakte ho, bina corroboration ke addition nahi hona chahiye.
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: 2026-10-23.