Addition on noting made in scribbling pad found and seized - AO ...

Assessing Officer Failed to Consider All Evidence and Explanation from Assessee, Making Addition Unjustified.

June 7, 2021

Case Laws Income Tax AT

Addition on noting made in scribbling pad found and seized - AO ought to have considered the entire material available in the diary in toto together with the explanation offered by the assessee. If the AO had considered entire material i.e., diary along with the explanation offered by the assessee, there is no case for making the addition in the instant case. - AT

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Addition on noting made in scribbling pad found and seized - AO ...

Assessing Officer Failed to Consider All Evidence and Explanation from Assessee, Making Addition Unjustified.

June 7, 2021

Case Laws Income Tax AT

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