Addition u/s 69 is not valid Without Incriminating Evidence: Delhi HC upholds ITAT’s order Deleting Addition [Read Order]

The HC held that addition under section 69 is not valid without any incriminating material.

By Yogitha S. Yogesh - On January 15, 2024 4:33 pm - 2 mins read

Delhi high court - incriminating evidence - itat - income tax - Income Tax Appellate Tribunal - Deletion of addition - Taxscan

The Delhi High Court held that the addition under section 69 of the Income Tax Act, 1961 is not valid without incriminating evidence and Upheld the Order of the Income Tax Appellate Tribunal(ITAT). The appellant/revenue challenged the order passed by the Income Tax Appellate Tribunal [“Tribunal”]. The question before the Tribunal was whether the addition…

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