Photocopy of any documents don’t have any evidentiary value & cannot be relied if it is not backed by other corroborative evidence: Delhi High Court
ITAT Delhi deleted addition u/s 69A towards unexplained cash deposits in the bank account as AO could not bring any adverse material to treat as unexplained
Notice Issued U/S 148A(B) Income Tax Act To Registered Email ID Of Assessee A Jurisdictional Requirement; Not An Empty Formality: Allahabad HC