The Revenue failed to bring on record any corroborative evidence to show that the assessee had invested in any other property other than the property in question. Addition is deleted. Since the addition had already been considered and made in the hands of D HUF, the addition is deleted. (AY.2007-08)
Darshan Garg v. ACIT (2024)114 ITR 151 (Amritsar) (Trib)
S. 143(3): Assessment-Survey-Agreement for purchase of property-Addition confirmed in the assessment of HUF-Addition is not justified-Advance payment was made in earlier year-Addition is deleted.[S.133A]
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