Court :
HC
Brief :
Held by the Hon`ble Court that, nothing was produced before Tribunal and Court, therefore A.O. relied on some non existent material and the addition made by him is set aside
Citation :
Sunita Aggarwal Vs. C.I.T.
Block Assessment
Sunita Aggarwal Vs. C.I.T. 07/13/2007 [2007] 293 ITR 292 (Delhi) Case Fact:Whether, addition made on the basis of documents which were not traceable by department is justified in law?
Decision:
Held by the Hon`ble Court that, nothing was produced before Tribunal and Court, therefore A.O. relied on some non existent material and the addition made by him is set aside