DCIT CENTRAL CIRCLE 3(3), MUMBAI, MUMBAI vs. BHARAT SHANTILAL SHAH, MUMBAI

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ITA 3126/MUM/2023Status: DisposedITAT Mumbai07 September 2026AY 2014-1530 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) had deleted the additions without proper independent examination and that the assessment orders were non-speaking. The Tribunal held that the matter required a fresh assessment by the AO.

What were the facts?

The Revenue appealed against the CIT(A)'s deletion of additions made on account of alleged unaccounted profits and cash from M/s Strawberry Constructions Pvt Ltd and M/s Ramnagar Development Corporation. The additions were based on seized materials and statements during a search.

What were the issues?

Whether the CIT(A) erred in deleting additions without independent examination and whether the Settlement Commission's order had conclusive applicability to subsequent years and different issues.

Which sections of the Income-tax Act were involved?

Section 153A,Section 143(3),Section 132,Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Before: SHRI SANDEEP GOSAIN & SHRI PRABHASH SHANKAR

For Appellant: Ms. Shivani Shah, AR
For Respondent: Shri Basavaraj Hiremath, CIT-DR
Hearing: 24.06.2026Pronounced: 07.09.2026

Heard together (2 matters)

ITA No. 3127/MUM/2023
ITA No. 3130/MUM/2023

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

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

P a g e | 30 ITA No. 3126, 3127, 3129 & 3130/Mum/2023 A.Y. 2010-11, 2011-12, 2012-13, 2014-15 Bharat Shantilal Shah 5. गार्ड फाईल / Guard file. सत्यावपि प्रवि //True Copy// आदेशानुसार/ BY ORDER,

उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपीलीय अतधकरण/ ITAT, Bench, Mumbai.

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