https://www.taxtmi.com/caselaws?id=445433 ITAT Delhi ruled in favor of the assessee in an assessment under section 153C involving seized documents. The AO made additions invoking section 68 based on documents seized from third parties containing surname "Mehta," assuming it referred to the assessee. The assessee categorically denied any connection to these transactions. ITAT held that mere surname reference without corroborative evidence cannot establish assessee's involvement. The seized documents were deemed "dumb documents" as Revenue failed to prove the connection between surname "Mehta" and the assessee, and assessee cannot be expected to prove negative. en-us Wed, 19 Jul 2023 00:00:00 +0530 Wed, 08 Nov 2023 09:10:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445433 ITAT Delhi ruled in favor of the assessee in an assessment under section 153C involving seized documents. The AO made additions invoking section 68 based on documents seized from third parties containing surname "Mehta," assuming it referred to the assessee. The assessee categorically denied any connection to these transactions. ITAT held that mere surname reference without corroborative evidence cannot establish assessee's involvement. The seized documents were deemed "dumb documents" as Revenue failed to prove the connection between surname "Mehta" and the assessee, and assessee cannot be expected to prove negative. Case-Laws Income Tax Wed, 19 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445433