AVINASH ARORA,GWALIOR vs. INCOME TAX OFFICER 1(1), GWALIOR
Facts
The assessee purchased a flat, and the assessment was reopened based on information from a search action on the developer, M/s NBDPL. The AO added an amount as unexplained cash receipt based on seized documents and statements from the developer's director and accountant.
Held
The Tribunal held that the seized electronic document (NPS-1) was relied upon without the requisite certificate under Section 65B of the Indian Evidence Act, which was an irregularity. Furthermore, the assessee was denied the right to cross-examine key individuals whose statements were used against them, especially as their directorship/shareholding status at the time of the transaction was disputed.
Key Issues
Whether reliance on electronic evidence without a Section 65B certificate is valid and whether the assessee has a right to cross-examine individuals whose statements form the basis of additions.
Sections Cited
Section 147, Section 148, Section 69A, Section 115BBE, Section 132, Section 131(1A), Section 65B
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AGRA (SMC
Before: SHRI SUNIL KUMAR SINGH & SHRI BRAJESH KUMAR SINGH
PER : BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER: This appeal is directed against the impugned order dated 15.01.2026 passed in appeal No NFAC/2019-20/10486596 by the ld. Commissioner of Income Tax/ National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as the “CIT(A)] u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) for the A.Y. 2020-21, wherein ld. CIT(A) has dismissed assessee’s appeal.
Brief facts of the case: A search and seizure action was conducted in the case of M/s. Narayanan Builders and Developers Private Limited (hereinafter referred to as M/s NBDPL) on 20.03.2023. The asse
The order continues below.
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