DEEPAK KAKUBHAI MEHTA,MUMBAI vs. DCIT, CENTRAL CIRCLE 4(1), MUMBAI

ITA 6506/MUM/2025Status: DisposedITAT Mumbai06 January 2026AY 2013-1446 pages
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What did the Tribunal hold?

The Tribunal held that additions under section 153A must be based on incriminating material found during the search of the assessee. Statements recorded under section 132(4) alone, without corroborative material, are insufficient for additions. Proceedings under section 153C were not initiated for third-party material.

What were the facts?

The assessee was subjected to a search and seizure action, and subsequent assessments were made based on alleged cash loans and unexplained jewellery. The Assessing Officer relied on statements recorded during the search and material found in third-party searches.

What were the issues?

Whether additions under section 153A can be made without incriminating material found during the assessee's search, and the evidentiary value of retracted statements recorded under section 132(4).

Which sections of the Income-tax Act were involved?

Section 132,Section 133A,Section 153A,Section 143(3),Section 69,Section 56,Section 69A,Section 153C,Section 132(4),Section 153D

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Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, ‘D’ BENCH MUMBAI

Before: SHRI AMIT SHUKLA & SHRI ARUN KHODPIA

For Appellant: Shri Vinod Kumar Bindal, Shri Satish Kumar (physically
For Respondent: Shri Umashankar Prasad
Hearing: 16/12/2025Pronounced: 06/01/2026

PER AMIT SHUKLA (J.M): These appeals, being ITA Nos. 6505 to 6511/Mum/2025, have been preferred by the assessee, Shri Deepak Kakubhai Mehta, against separate but similarly worded orders passed by the learned Commissioner of Income Tax (Appeals), Mumbai, pertaining to Assessment Years 2012-13 to 2018-19. Since the issues involved in all the appeals arise from a common search action, rest on an identical factual matrix, and involve overlapping questions of law and juri iction, the same were heard together and are being disposed of by this consolidated order, for the sak

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