DEVANGI VIVEK PANDYA,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD 3(2)(1), AHMEDABAD

ITA 1147/AHD/2026Status: DisposedITAT Ahmedabad22 September 2026AY 2019-203 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the addition was unsustainable as it was based solely on vague and general information from the Investigation Wing, without any specific documentary evidence. The assessee was not confronted with any such evidence.

What were the facts?

The Assessing Officer (AO) received information that the assessee paid Rs. 4,00,000/- as on-money for a flat purchase. The assessee denied this, stating no on-money was paid. The AO made the addition based on vague information from the Investigation Wing.

What were the issues?

Whether an addition to income can be made solely on the basis of vague information from the Investigation Wing without corroborating evidence? Whether the assessee is required to prove a negative when no evidence is presented against them?

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD

Before: Shri Sanjay Garg & Shri Gangadhar Panda

For Appellant: Shri Hardik Mehta, AR
Hearing: 17/08/2026Pronounced: 22/09/2026

Per Sanjay Garg, Judicial Member:

The present appeal has been preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals), [hereinafter referred to as ‘Ld. CIT(A)’] National Faceless Appeal Centre (in short “NFAC”), Delhi dated 06/01/2026 passed u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for the Assessment Year (AY) 2019-20. 2. The assessee in this appeal is aggrieved by the action of the Ld. CIT(A) in confirming the addition made by the Assessing Officer (hereinafter referred to as “the AO”) of Rs. 4,00,0

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

Recent GST High Court judgments

Search GST case law →