https://www.taxtmi.com/caselaws?id=447297 The Gujarat HC dismissed revenue's appeal against ITAT's deletion of additions based on unaccounted land transactions. The department had seized incriminating documents (Sauda Chithi) during search operations, but ITAT deleted additions relying on precedent that such documents are "dumb documents" regarding the assessee. HC held that under Section 260A, factual findings cannot be disturbed unless they raise substantial questions of law. The court found no substantial question of law arose, as ITAT properly applied legal principles in determining that additions cannot be made solely on basis of such seized documents without further evidence linking them to the assessee. en-us Mon, 04 Sep 2023 00:00:00 +0530 Thu, 21 Dec 2023 10:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447297 The Gujarat HC dismissed revenue's appeal against ITAT's deletion of additions based on unaccounted land transactions. The department had seized incriminating documents (Sauda Chithi) during search operations, but ITAT deleted additions relying on precedent that such documents are "dumb documents" regarding the assessee. HC held that under Section 260A, factual findings cannot be disturbed unless they raise substantial questions of law. The court found no substantial question of law arose, as ITAT properly applied legal principles in determining that additions cannot be made solely on basis of such seized documents without further evidence linking them to the assessee. Case-Laws Income Tax Mon, 04 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447297