SHAKUNTALA FATEHLAL MEHTA,MUMBAI vs. INCOME TAX OFFICER WARD - 27(3)(1), NAVI MUMBAI

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ITA 3779/MUM/2026Status: DisposedITAT Mumbai10 September 2026AY 2018-1912 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that not allowing the assessee to cross-examine the witness, whose statement was the basis of the addition, violated the principles of natural justice. The AO was directed to allow cross-examination and decide the issue afresh.

What were the facts?

The assessee's case was selected for scrutiny, and the Assessing Officer (AO) made an addition of Rs. 30,38,500/- based on a third-party statement alleging cash payment for a property purchase. The assessee denied the cash payment and requested cross-examination of the third party.

What were the issues?

Whether the addition made solely on the basis of a third-party statement without providing an opportunity for cross-examination violates principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B,Section 69,Section 132,Section 115BBE,Section 153C

AI-generated summary — verify with the full judgment below

Before: SHRI CHALLA NAGENDRA PRASAD & SHRI PRABHASH SHANKAR

For Appellant: Shri Mahaveer Jain a/w Shri Bhavesh Bhatia &
For Respondent: Shri SuniMathews, Sr.DR
Hearing: 16.07.2026Pronounced: 10.09.2026

आदेश की प्रतितलति अग्रेतिि/Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant 2. प्रत्यर्थी / The Respondent. 3. आयकर आयुक्त / CIT 4. विभागीय प्रविविवि, आयकर अपीलीय अविकरण DR, ITAT,

P a g e | 12 ITA No. 3779/Mum/2026 A.Y. 2018-19 Shakuntala Fatehlal Mehta Mumbai 5. गार्ड फाईल / Guard file. सत्यावपि प्रवि //True Copy// आदेशानुसार/ BY ORDER,

उि/सहायक िंजीकार (Dy./Asstt. Registrar) आयकर अिीलीय अतिकरण/ ITAT, Bench, Mumbai.

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