AMITBHAI PRAVINBHAI KOTHARI,RAJKOT vs. THE DCIT / ACIT, RAJKOT

ITA 762/RJT/2026Status: DisposedITAT Rajkot09 September 2026AY 2019-2020 pages
AI SummaryAllowed

What were the facts?

The assessee purchased a plot of land and the AO reopened the assessment based on seized documents from a search operation related to real estate developers. The AO proposed an addition for alleged on-money payment based on third-party digital data and ledger entries.

What did the Tribunal hold?

The Tribunal held that the addition was based on uncorroborated WhatsApp chats and digital data without establishing a nexus with actual investment or income. The assessee was also a non-resident, and the alleged income did not accrue or arise in India.

What were the issues?

Whether the reopening of assessment was valid and if the addition for alleged on-money payment was justified based on uncorroborated digital evidence and the assessee's non-resident status.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 151,Section 69B,Section 132,Section 143(2),Section 142(1),Section 129,Section 139,Section 5(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Rajkot Bench, Rajkot

Before: Dr. Arjun Lal Saini & Shri Sonjoy Sarma

For Appellant: Shri R. B. Shah, Ld. AR
For Respondent: Shri Ganesh Iyer, Ld. Sr. DR
Hearing: 08/09/2026

Per, Dr. Arjun Lal Saini, AM: Captioned appeal filed by the assessee, pertaining to assessment year (AY) 2019-20, is directed against the order under section 250 of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by the National Faceless Appeal Centre (NAC) Delhi/Commissioner of Income-tax (Appeals) [in short ‘NFAC/Ld.CIT(A)’], dated 03.05.2026, which in turn arises out of an assessment order passed by the Assessing Officer u/s 147 of the Act, dated 19.03.2024. 2. The grounds of appeal raised b

The order continues below.

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