Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
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Addition u/s 69A - cash loans given by the assessee as unexplained - decoding of the entries in the seized materials - The tribunal found that the assessing officer's reliance on statements recorded during the search was insufficient to justify the addition under section 69A. They emphasized that the assessing officer did not entertain the appellant's request for cross-examination, and the retracted statements raised doubts about their reliability. Additionally, the tribunal noted discrepancies in the interpretation of entries and the lack of concrete evidence connecting the appellant to the transactions. Therefore, they deemed the addition unjustified and deleted it.
Addition u/s 69A - cash loans given by the assessee as unexplained - decoding of the entries in the seized materials - The tribunal found that the assessing officer's reliance on statements recorded during the search was insufficient to justify the addition under section 69A. They emphasized that the assessing officer did not entertain the appellant's request for cross-examination, and the retracted statements raised doubts about their reliability. Additionally, the tribunal noted discrepancies in the interpretation of entries and the lack of concrete evidence connecting the appellant to the transactions. Therefore, they deemed the addition unjustified and deleted it.
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