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July 2025

Reassessment — Validity — Undisclosed income — Evidentiary value of photocopy of document — Addition on basis of photocopy of sale agreement received by way of complaint for which original document not produced — Burden to prove authenticity of evidence on AO — No evidence of undisclosed income except photocopy of alleged sale agreement of property — Held, addition to income unsustainable and assessment order invalid:

By Keshav Bhujle | Ritu Punjabi, Advocates
Reading Time 4 mins

22 Principal CIT vs. Rashmi Rajiv Mehta:

(2025) 474 ITR 97 (Del):

A. Y. 2010-11: Date of order 4 March 2024:

Ss. 69, 143(3) and 147 of ITA 1961:

Reassessment — Validity — Undisclosed income — Evidentiary value of photocopy of document — Addition on basis of photocopy of sale agreement received by way of complaint for which original document not produced — Burden to prove authenticity of evidence on AO — No evidence of undisclosed income except photocopy of alleged sale agreement of property — Held, addition to income unsustainable and assessment order invalid:

The instant appeals relate to the A. Y. 2010-2011. The genesis of the case pertains to receipt of information by the Assessing Officer in the form of a photocopy of an alleged agreement to sell dated March 5, 2010. The said photocopy of the agreement to sell indicated that the land in Ghittorni, Delhi, was to be purchased against a total consideration of ₹11,00,00,000, wherein, the assessee was described to be a co-purchaser. It has been alleged that the assessee paid a sum of ₹2,75,00,000 as advance for purchase of the said land, which amounted to 25 per cent. of the total consideration. Out of the said a

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