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INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH)
S. RIFAUR RAHMAN, ACM, ANUBHAV SHARMA, JM
Ritu Tuli – Appellant
Versus
DCIT – Respondent
| Table of Content |
|---|
| 1. appellant's return of income and property acquisition. (Para 1 , 2) |
| 2. submission of illegibility of seized material. (Para 3 , 4) |
| 3. unexplained investments and legitimacy of evidence. (Para 5 , 6) |
| 4. admissibility of electronic records under section 65b. (Para 12 , 14) |
| 5. ruling on the absence of corroborative evidence. (Para 18 , 20) |
ORDER
PER ANUBHAV SHARMA, JM
This appeal is preferred by the assessee against the order dated 17.05.2023 of the Commissioner of Income-tax (Appeals)-24, New Delhi, (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in Appeal No.CIT(A), Delhi-24/10453/2016-17 arising out of the appeal before it against the order dated 31.12.2022 passed u/s 153C of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) by the ACIT, Central Circle-8, Delhi (hereinafter referred to as the Ld. AO).
2. Heard and perused the record.
2.1 The background necessary for adjudication of the appeal in hand are that the Appellant is a regular income tax assessee, assessed. During the year under consideration, the Appellant filed return of income under section 139(1) of the Acton 18.03.2017, declaring taxable income of Rs. 3,00,000/-. D
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