DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-1(2), AHMEDABAD, AHMEDABAD vs. GOYAL AND CO. (CONST.) PRIVATE LIMITED., AHMEDABAD

ITA 1836/AHD/2024Status: DisposedITAT Ahmedabad06 August 2025AY 2016-17Bench: Shri Sanjay Garg (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the CIT(A) was justified in deleting the addition as the cash payment was covered by the income declared under IDS, 2016. The appeal by the Revenue and the cross-objection by the assessee were dismissed.

What were the facts?

The Revenue appealed against the deletion of an addition of Rs. 5.30 crore made on account of unexplained cash investment for land purchase. The assessee had declared undisclosed income under the Income Declaration Scheme (IDS), 2016, which the CIT(A) accepted as explaining the cash payment.

What were the issues?

Whether cash payments for land purchase can be explained by income declared under IDS, 2016, and whether denial of cross-examination prejudices the assessee.

Which sections of the Income-tax Act were involved?

Section 69,Section 143(3),Section 147,Section 148

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Income Tax Appellate Tribunal, “B” BENCH, AHMEDABAD

Before: Shri Sanjay Garg & Shri Narendra Prasad Sinha

For Appellant: Shri Biren Shah, AR
Hearing: 10/07/2025Pronounced: 06/08/2025

Per Sanjay Garg, Judicial Member:

The captioned is an appeal by the Revenue and corr

The order continues below.

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