ITAT Holds A Sheet Found During Third-Party Search Cannot Justify Section 69A Addition Without Corroborative Evidence:
The ITAT Delhi has held that additions under Section 69A of the Income Tax Act cannot be sustained merely on the basis of a loose sheet recovered during the search of a third party.
Notional Interest Calculations in Seized Documents Cannot Be Taxed in Absence of Proof
Saima
Jul 11, 2026
Premium
ITAT Holds A Sheet Found During Third-Party Search Cannot Justify Section 69A Addition Without Corroborative Evidence
The ITAT Delhi has held that additions under Section 69A of the Income Tax Act cannot be sustained merely on the basis of a loose sheet recovered during the search of a third party.
Also Read
ITAT Restricts Addition Made Under Section 69A to Rs. 5 LakhITAT Upholds Fresh Assessment in Rs. 43.50 Lakh Gift CaseBihar CM Samrat Choudhary Urges Income Tax Payers and High Income Consumers to Voluntarily Give Up 125 Units of Free Electricity BenefitHigh Court Sets Aside Rejection of Condonation Applications for Revised Returns for Five Assessment Years
About Author
Saima
Content Writer
Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
StudyCafe
Delhi, Delhi, India
608My Recent Articles
- ITAT Restricts Addition Made Under Section 69A to Rs. 5 Lakh
- ITAT Upholds Fresh Assessment in Rs. 43.50 Lakh Gift Case
- High Court Sets Aside Rejection of Condonation Applications for Revised Returns for Five Assessment Years
- ITAT Holds EPR Income Must Be Treated as Operating Income While Computing Transfer Pricing Margin
- ITAT Remands Sub-Lease Advance and Charitable Expenditure Claims for Verification
Up Next
Loading suggestions…
Recent Posts
All Posts
Recent Posts
All Posts