M/S WEMBLEY'S COOP HOUSE BUILDING SOCIETY LTD.,MOHALI vs. ITO, W-6(4), MOHALI

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ITA 674/CHANDI/2018Status: DisposedITAT Chandigarh30 June 2021AY 2009-108 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal admitted the assessee's affidavit as additional evidence, which raised doubts about the genuineness of the receipts and the opportunity for cross-examination. Consequently, the issue was remanded back to the AO for fresh adjudication.

What were the facts?

The Assessing Officer (AO) reopened the assessment based on information that the assessee received cash payments of Rs. 17,00,000/-. The assessee denied receiving this amount in cash, stating that payments were to be made via cheque as per the agreement and that the receipts were not signed by him.

What were the issues?

Whether additions made based on photocopies of receipts without providing opportunity for cross-examination are valid, and whether an affidavit filed as additional evidence warrants a fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 148

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