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2017 (7) TMI 1102 - DELHI HIGH COURTAddition on the basis of documents found in search - no further expiry - Held that:- The ITAT in the impugned order noted that the document was “silent as to the payer and payee of the amount in question nor does it disclose that the payment was made by cheque or cash nor it is proved that the document is in the handwriting of assessee or at least bears his signatures.” The addition of ₹ 80,50,000 merely on the basis of a single document without making any further enquiry was not justified. No attempt was made by the AO to find out if in fact it constituted estimates relating the construction of project of Omaxe Ltd. - Decided against revenue
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