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Income Tax - Highlights / Catch Notes

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Income Tax - Reopening of assessment u/s 147 - Addition of payment made...

Income Tax
2-11-2021

Reopening of assessment u/s 147 - Addition of payment made from an unaccounted sources - Assessing Officer has not carried out any inquiries from the seller of the land also. The assessee cannot be penalised merely on the basis of an unsigned deed found from the premises of a third-party. In our opinion, the finding of the Ld. CIT(A) on the issue in dispute is well reasoned and we do not find any error in the same. - AT

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