ABDULLATIF IBRAHIM BADARPURA,MUMBAI vs. DCIT CENTRAL CIRCLE 4(2), MUMBAI

ITA 8407/MUM/2025Status: DisposedITAT Mumbai27 February 2026AY 2018-2019Bench: SHRI NARENDER KUMAR CHOUDHRY (Judicial Member), SHRI JAGADISH (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the addition was unsustainable as the Revenue failed to provide direct incriminating material against the assessee and offer an opportunity for cross-examination. The assessee had also paid more than the stamp duty value for the property.

What were the facts?

During a search, incriminating documents related to cash payments for shop purchases were found. The Assessing Officer (AO) added the alleged cash component as income to the assessee, who denied making any such cash payments.

What were the issues?

Whether the addition of alleged cash payments made over and above the sale consideration is justified without corroborative evidence and opportunity for cross-examination.

Which sections of the Income-tax Act were involved?

Section 132,Section 153C,Section 69,Section 131

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(7)Show 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.

Income Tax Appellate Tribunal, “A” BENCH MUMBAI

Before: SHRI NARENDER KUMAR CHOUDHRY & SHRI JAGADISH

For Appellant: Shri Bharat Kumar
For Respondent: Shri Rajesh Kumar Yadav (CIT-DR)
Hearing: 19.02.2026Pronounced: 27.02.2026

PER BENCH: These appeals ha

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 132

All 14,598 judgments and leading authorities on Section 132 →

Recent GST High Court judgments

Search GST case law →