Additions cannot be made under the Income Tax Act, 1961 on the basis of documents that are declared as ‘dumb documents’

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Additions cannot be made  under the Income Tax Act, 1961 on the basis of documents that are declared as ‘dumb documents’ 

 

The Ahmedabad Bench of ITAT has ruled that additions cannot be made to an assessee’s taxable income under the Income Tax Act, 1961 on the basis of documents that are declared as ‘dumb documents’ by the CESTAT in the service tax proceedings before it – Rajesh Sajjanraj Bafna versus D.C.I.T.

The copy of the order is as under:
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