The department's argument that Exhibit-13 (seized documents) justified the additions failed, as the tribunal found no substantive linkage between the materials and the couple's income
By Adwaid M S - On May 28, 2025 11:42 am - 2 mins read
The Income Tax Appellate Tribunal (ITAT) Delhi Bench has overturned tax additions of Rs.42.94 lakh each against Gurgaon-based couple Rachita Sahgal and Vivek Sahgal, holding that the department incorrectly invoked Section 153C of the Income Tax Act. The bench ruled that the seized documents only “pertained to” rather than “belonged to” the assessees, making the…
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