{"id":63490,"date":"2026-08-01T15:49:04","date_gmt":"2026-08-01T10:19:04","guid":{"rendered":"https:\/\/itatonline.org\/digest\/rana-iqbal-singh-v-ito-2025-126-itr-252-178-taxmann-com-473-amritsartrib\/"},"modified":"2026-08-01T15:49:04","modified_gmt":"2026-08-01T10:19:04","slug":"rana-iqbal-singh-v-ito-2025-126-itr-252-178-taxmann-com-473-amritsartrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rana-iqbal-singh-v-ito-2025-126-itr-252-178-taxmann-com-473-amritsartrib\/","title":{"rendered":"Rana Iqbal Singh v. ITO (2025) 126 ITR 252 \/ 178 taxmann.com 473 (Amritsar)(Trib.)"},"content":{"rendered":"<p>The reassessment was based on an unregistered document seized from the premises of a third party alleging that the assessee had advanced a loan. The assessee denied the transaction, produced a handwriting expert&#8217;s report establishing that the signatures were forged and demonstrated that the document neither contained his PAN nor Aadhaar details nor was it recovered from his premises. The Tribunal held that the document had no evidentiary value, no corroborative evidence existed against the assessee and no opportunity of cross-examination had been granted. The addition under section 68 was therefore deleted. <strong>(<\/strong>AY. 2013-14).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 68: Cash credits-Unexplained loan-Addition based solely on third-party document-Handwriting expert proving signatures forged-Addition deleted.<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-63490","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gw2","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63490","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=63490"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63490\/revisions"}],"predecessor-version":[{"id":63491,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63490\/revisions\/63491"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=63490"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=63490"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=63490"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}