INCOME TAX OFFICER, MOHALI vs. GAGANJIT KAUR, MOHALI

ITA 492/CHANDI/2025Status: DisposedITAT Chandigarh17 September 2026AY 2019-208 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that entries in third-party excel sheets without corroborative evidence are not sufficient to make an addition. The Tribunal relied on previous decisions of coordinate benches and the principle that statements of third parties cannot be used without cross-examination.

What were the facts?

The Revenue appealed against the CIT(A)'s order deleting an addition of Rs. 1.70 crore. This addition was based on an excel sheet found during a search at a builder's premises, which allegedly showed cash payment by the assessee for property. The assessee claimed the payment was made from her bank account and later refunded as the booking was cancelled.

What were the issues?

Whether uncorroborated entries in an excel sheet found during a search at a builder's premises can be used to make an addition against the assessee for alleged on-money payment. Whether the principles of natural justice are violated if third-party statements are used without providing an opportunity for cross-examination.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B,Section 148

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, CHANDIGARH

Before: HON’BLE SHRI LALIET KUMAR, JM & HON’BLE SHRI VIJAY VARMA, AM

Heard together (2 matters)

ITA No. 492/CHANDI/2025
CO NO. 31/CHANDI/2025

Read from the judgment's own cause title. This page is filed under one of them.

VIJAY VARMA (ACCOUNTANT MEMBER)

1.

Aforesaid appeal by revenue and the cross objection by the assessee for Assessment Year (AY) 2019-20 arises out of an order of And Co n

The order continues below.

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