ACIT, CENTRAL CIRCLE-2(4), BANGALORE vs. RAMCHANDRA NAVEEN, BANGALORE
What did the Tribunal hold?
The CIT(A) deleted the additions made by the Assessing Officer, considering the telescoping of certain expenses against declared tourist receipts and the evidentiary value of statements recorded under Section 132(4). The Tribunal is reviewing these deletions.
What were the facts?
During a search, the assessee admitted to suppressing tour receipts and making unaccounted cash payments for various expenses and investments. The Assessing Officer made additions based on these admissions and seized documents.
What were the issues?
Whether statements recorded under Section 132(4) have sufficient evidentiary value to sustain additions, and whether certain expenses can be telescoped against declared income.
Which sections of the Income-tax Act were involved?
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Cases cited in this judgment(2)Show listHide list
Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.
- CIT v. O. Abdul Razzak121 citing20 Taxmann.com 48 · 2012 · HC
- ACIT v. Hukum Chand Jain13 citing133 ITD 57 · 2011 · ITAT
Income Tax Appellate Tribunal, B BENCH : BANGALORE
Before: SHRI LAXMI PRASAD SAHU & SHRI. KESHAV DUBEY
Per Laxmi Prasad Sahu, Accountant Member :
All these three appeals are filed by the Revenue against the common Order passed by the CIT(A) on the following grounds :
ITA Nos.2081 to 2083/Bang/2024 CO Nos.45 to 47/Bang/2024 (in ITA Nos.2081 to 2083/Bang/2024) Grounds raised in ITA No.2081/Bang/2024:
Whether on the fa
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More judgments on Section 132(4)
- ACIT Central Bilaspur, Bilaspur vs Arun Kumar Agrawal, SaktiITSSA 26/RPR/2025[2018-19]Status: Disposed21 Oct 2026AY 2018-19
- Naresh Chandra Khattar, Agra vs ITO Ward-1(1)(2), AgraITA 475/AGR/2026[2019-20]Status: Disposed16 Oct 2026AY 2019-20
- Gorantla Rahul Kumar, Visakhapatnam vs The Asst. Commissioner of Income Tax…ITA 670/VIZ/2025[2021-22]Status: Disposed16 Oct 2026AY 2021-22
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- Anilkumar Jayantilal Khatri, Ahmedabad vs The Dy.CIT, Circle-3(1)(1), AhmedabadITA 2053/AHD/2025[2019-20]Status: Disposed16 Oct 2026AY 2019-20
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