RISHI AGARWAL,GUWAHATI vs. ITO, WARD-2(2), GUWAHATI, GUWAHATI

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Manomohan Das & Shri Rakesh Mishra

2. Ground Nos. 3 to 5: Addition on the basis of document of 3rd party: The issue that addition cannot be made on the basis of an entry in the documents or books of account of a third party or a statement of third party, in absence of corroborative material, is no res-integra and is squarely covered in favour