OM PRAKASH GUPTA,SAWAI MADHOPUR vs. DCIT, CENTRAL CIRCLE-1, JAIPUR

ITA 396/JPR/2025Status: DisposedITAT Jaipur18 September 2025AY 2014-15Bench: DR. S. SEETHALAKSHMI (Judicial Member)14 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the AO and CIT(A) erred in confirming additions based solely on statements recorded under the PBPT Act without independent application of mind and without providing an opportunity for cross-examination. The Tribunal also noted that the source of funds deposited in Shri Ram Singh Meena's bank account was explained as loans from companies whose assessments were already completed.

What were the facts?

A search and seizure operation was conducted on the assessee's group, leading to the issuance of a notice under section 153A. The Assessing Officer (AO) made additions based on information from the Prevention of Benami Property Transactions Act (PBPT Act) and statements recorded from a third party, Shri Ram Singh Meena, who allegedly acted as a benamidar.

What were the issues?

Whether additions made under section 153A and section 69 are valid when based on statements from a third party without independent verification and cross-examination, and whether the AO correctly applied section 115BBE.

Which sections of the Income-tax Act were involved?

Section 153A,Section 143(3),Section 69,Section 115BBE,Section 132(1),Section 139,Section 143(2),Section 142(1),Section 131

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES,”A” JAIPUR

Before: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 395 to 401/JP/2025

For Appellant: Shri Tarun Mittal, CA &, Shri Harshit Agarwal, CA, jktLo dh vksj ls@
Hearing: 20/08/2025Pronounced: 18/09/2025

PER: RATHOD KAMLESH JAYANTBHAI, AM

The present bunch of seven appeals have been filed by the above- named assessee, as the assessee was aggrieved from the orders of Commissioner of Income Tax (Appeal) 04, Jaipur [ for short CIT(A)] for the assessment years 2013-14 to 2019-20 dated 28.02.2025. That order was passed by ld. CIT(A) because the assessee cha

The order continues below.

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