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Income Tax - Highlights / Catch Notes

Home Highlights July 2023 Year 2023 This

Addition u/s 69A or 69C - WhatsApp documents relied upon - as ...

Income Tax

July 31, 2023

Addition u/s 69A or 69C - WhatsApp documents relied upon - as rightly pointed out by the CIT(A), the details to be found in this WhatsApp document tallies with the dates of borrowings as admitted by the assessee in its books of accounts. - Undoubtedly, this is an incriminatory material, and it is not open for the assessee to challenge the reliance of Revenue on this document, without explaining the existence of contents of the document. - AT

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  2. Duty demand - Non supply of proper documents - adjudicating authority directed to supply the ‘non-relied upon documents’ to the appellants - AT

  3. Addition u/s 69A in respect of unexplained money - search and seizure u/s 132 - In the WhatsApp messages, it was never stated that the money belonged to the assessee but...

  4. Demand of duty - Appelalnt sought the grant of inspection of the investigation file and the non-relied upon documents (Non-RUDs) - appellant allowed to investigate the...

  5. Violation of principle of natural justice - Relied upon documents by Revenue in the order-in-original were not provided to appellants - matter remanded back - AT

  6. Undisclosed income (investment) – Affidavits were nothing but self serving document hence cannot be relied upon in tax proceedings specially when there is no independent...

  7. Application for recall of the order – Merely observing that the assessee failed to collect the relied upon documents was not sufficient to justify ex parte proceedings - AT

  8. Addition u/s 69B - there is no evidence other than the report of the DVO and, therefore, the same cannot be relied upon for making an addition - no addition - HC

  9. Set off un-absorbed depreciation against the deemed income under section 69, 69A, 69B and 69C allowed - AT

  10. Offence under SEBI - Petitioner seeking documents relied upon by the Respondent-SEBI - Inquiry is in process - The documents relied upon for formation of opinion under...

 

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