Assessment Order recordsAUTHORITY POSITION
A section 68 addition of ₹32,00,000 forms part of the assessed income recorded in the order.
Live issue
LEGAL REVIEW REQUIREDSection 68 · Unsecured loan of ₹32,00,000
Evidence and propositions are kept distinct. This surface does not predict the outcome.
Taxpayer reply statesPARTY SUBMISSION
The amount is described as an unsecured loan supported by a confirmation and bank trail.
Evidence state
62.5% documented by amountWhat the supplied record contains
- Visible linked bank support
- ₹20,00,000
- Uncovered documentary amount
- ₹12,00,000
Record itemObserved valueStateSource
ConfirmationAmount stated in the supplied confirmation record.₹32,00,000CURATED
Visible linked bank supportBank support visibly linked in the Section 68 Evidence Compilation.₹20,00,000CURATED
Uncovered documentary amountNeutral inventory difference; not a merits conclusion.₹12,00,000REVIEW REQUIRED
Documentary amount coverageDocumentary amount coverage only. It is not confidence or legal strength.62.5%CURATED
Creditor financials / returnNot supplied in the bounded record.Not suppliedREVIEW REQUIRED
Lender financial statements and income tax return are missing
Request documentsRequesting them creates work. It does not make the evidence supported or decide legal sufficiency.
Questions for legal review
Open Research BetaPropositions and application
Identity
What supplied material identifies the lender, and what remains outside the record?
Creditworthiness
What do the lender’s financial position and return show? Those documents are not supplied.
Genuineness
How does the visible bank support relate to the full confirmation amount?
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