DCIT vs C. Nilavathy

Authority: ITAT Tribunal/Court: Chennai Date: 2019-07-31 AY: 2010-11, 2011-12, 2012-13, 2013-14 Section: 132, 91, 92, 153A Acts: Income Tax Act 1961 Result: Assessee Citation: 819Taxpundit72 Justices: N.R.S. GANESAN JM & INTURI RAMA RAO AM Appeal No: I.T.A. Nos.124, 130 & 131/CHNY/2019
Whether the Assessing Officer is justified in making additions for unexplained investments and suppressed sale consideration based on seized documents and presumptions without corroborative evidence? --- Held No.

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