Addition u/s 69C of the Income Tax Act on account of unexplained expenditure deleted by AO

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Last updated: 19 July 2021
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The Income Tax Appellate Tribunal (ITAT) has deleted an addition of Rs. 10,76,146 made under Section 69C of the Income Tax Act for unexplained expenditure. The addition was based on information from the Sales-tax Department alleging the assessee had used bogus purchase entries. However, the ITAT followed its previous ruling in the assessee's own case for an earlier assessment year, where it was held that the Assessing Officer must disprove the evidence provided by the assessee rather than relying on conjectures.

Court :
ITAT Mumbai

Brief :
This appeal by the Revenue is directed against the order of learned CIT(A)-29 dated 30.08.2019 and pertains to Assessment Year 2010-11.

Citation :
I.T.A. No. 6758/Mum/2019

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1 Year PLAN
1999
(Excl. of GST ₹359)

2 Years PLAN
3499
(Excl. of GST ₹629)

BEST VALUE
3 Years PLAN
4999
(Excl. of GST ₹899)

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