Judgement

The ITAT Ahmedabad rules that proportional allocation of cash payments based on third-party seized documents cannot sustain addition 



ITAT Holds Third-Party Loose Papers Are Insufficient Without Corroboration

The High Court holds that where the case rests on documentary evidence already seized, prolonged pre-trial detention is unjustified.


High Court Holds That Continued Custody Not Warranted After Filing of Complaint

The ITAT held that no addition can be made in an unabated Section 153C assessment unless it is based on incriminating material seized during the search.

Unabated Section 153C Assessment Cannot Be Reopened Without Incriminating Material: ITAT

The ITAT Delhi rules that mere inconsistencies in explaining seized cash do not justify sustaining entire addition


ITAT Restricts Section 69A Addition to Rs 3 Lakh 

Reassessment quashed as seized broker's register failed to establish any nexus with alleged on-money payment

Gujarat HC Quashes Section 148 Notice Based on Broker's Inquiry Register

Tribunal cancels completed assessments, remands seized cash addition for fresh verification by appellate authority.

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ITAT Holds Third-Party Loose Papers Are Insufficient Without Corroboration

High Court Holds That Continued Custody Not Warranted After Filing of Complaint

Unabated Section 153C Assessment Cannot Be Reopened Without Incriminating Material: ITAT

ITAT Restricts Section 69A Addition to Rs 3 Lakh

Gujarat HC Quashes Section 148 Notice Based on Broker's Inquiry Register

ITAT Quashes Section 153C Assessments Without Incriminating Material For Completed Years