AMIT KATYAL,NEW DELHI vs. PIYUSH KUMAR KOTHARI, DCIT, CC-27, NEW DELHI

ITA 7368/DEL/2025Status: DisposedITAT Delhi06 May 2026AY 2018-1918 pages
AI SummaryAllowed

What were the facts?

During a search operation, the assessee's phone revealed details of payments made to Ms. Jwala Gutta and for wedding expenses. The Assessing Officer (AO) added certain cash payments to the assessee's income, treating them as unexplained money.

What did the Tribunal hold?

The Tribunal held that the AO made additions based on presumptions without sufficient material or confirmation from the recipient. The evidence found during the search did not conclusively prove the assessee made the cash payments.

What were the issues?

Whether cash payments made to Ms. Jwala Gutta and for wedding expenses are unexplained money and can be added to the assessee's income without sufficient corroborating evidence.

Which sections of the Income-tax Act were involved?

Section 132,Section 153A,Section 143(2),Section 142(1),Section 131(1A),Section 69A,Section 56(2)(v)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “E”, NEW DELHI

Before: SHRI MAHAVIR SINGH & SHRI S. RIFAUR RAHMAN

For Appellant: Shri Vinod Kumar Bindal, CA, Ms. Rinky Sharma, AR
For Respondent: Shri Sanjeev Kumar Yadav, CIT DR
Hearing: 10.02.2026

Heard together (2 matters)

ITANo.7370/DEL/2025
ITA No.7368/DEL/2025

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

PER S. RIFAUR RAHMAN, AM :

1.

These appeals are filed by the assessee against the order of Learned Commissioner of Income-tax (Appeals)-29, New Delhi [“Ld. CIT(A)”, for short] dated 06.10.2025 for the Assessment Years 2016-17, 2017-18 and 2 ITA Nso.7368 to 7370/Del/2025 2018-19. 2. Since the issues are common and the appeals are connected, hence the same are heard together and being disposed off by this common order. We take up assessee’s appeal being ITA No.7369/Del/2025 for AY 2017-18 as lead case.

3.

Brief facts of the case are, original return was filed on 30.03.2018 declaring income of Rs.1,10,18,270/-. Search and

The order continues below.

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