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    Income Tax

    Addition on the basis of loose paper - resumption u/s 292C -...

    Survey u/s 133A Reveals "Dumb Documents"; Insufficient Evidence for Income Addition u/s 292C.

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    Income TaxDecember 18, 2019Case LawsAT

    Addition on the basis of loose paper - resumption u/s 292C - undisclosed income - survey u/s 133A carried out by the Department on the business premises of the assessee - the printouts are dumb documents and no cognizance of the same can be taken for making addition.

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