https://www.taxtmi.com/caselaws?id=781949 HC upheld the deletion of addition under s.69 made solely on the basis of a notarized agreement found during survey. AO/DDIT relied only on the agreement without conducting further investigation or issuing summons to the third party to verify its contents or establish flow of funds. HC noted that the assessee had, prior to the survey, filed complaints before the PMO and Home Ministry alleging coercion in signing the agreement, supporting the assessee's claim. HC held that CIT(A) and Tribunal rightly deleted the addition and found no substantial question of law. en-us Mon, 03 Nov 2025 00:00:00 +0530 Sat, 22 Nov 2025 07:36:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781949 HC upheld the deletion of addition under s.69 made solely on the basis of a notarized agreement found during survey. AO/DDIT relied only on the agreement without conducting further investigation or issuing summons to the third party to verify its contents or establish flow of funds. HC noted that the assessee had, prior to the survey, filed complaints before the PMO and Home Ministry alleging coercion in signing the agreement, supporting the assessee's claim. HC held that CIT(A) and Tribunal rightly deleted the addition and found no substantial question of law. Case-Laws Income Tax Mon, 03 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781949