https://www.taxtmi.com/caselaws?id=767987 ITAT Delhi deleted additions u/s 68 for unexplained credits based on seized Hazir Johri software. The tribunal found no direct link between alleged cash receipts in seized documents and the assessees, as no names were mentioned in the material or witness statements. Cheques from jewellery purchaser were properly recorded in buyer's books, but cash receipt evidence was insufficient. Following precedents in similar cases, the tribunal ruled in favour of assessees and removed the additions. en-us Fri, 21 Mar 2025 00:00:00 +0530 Fri, 28 Mar 2025 08:31:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767987 ITAT Delhi deleted additions u/s 68 for unexplained credits based on seized Hazir Johri software. The tribunal found no direct link between alleged cash receipts in seized documents and the assessees, as no names were mentioned in the material or witness statements. Cheques from jewellery purchaser were properly recorded in buyer's books, but cash receipt evidence was insufficient. Following precedents in similar cases, the tribunal ruled in favour of assessees and removed the additions. Case-Laws Income Tax Fri, 21 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767987