DCIT, CENTRAL CIRCLE 1, RAJKOT vs. LAJVANTIBEN RAJABHAI HINDUJA, RAJKOT

ITA 94/RJT/2024Status: DisposedITAT Rajkot20 May 2025AY 2021-2213 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the CIT(A) was justified in deleting the addition. The CIT(A)'s verification of land records from a public domain was not considered additional evidence requiring the AO's rebuttal opportunity. The Tribunal affirmed the CIT(A)'s power to conduct further inquiries.

What were the facts?

The Revenue appealed against the deletion of capital gains addition by the CIT(A). The Assessing Officer made an addition of Rs. 4,66,00,000/- on account of capital gains based on seized documents indicating a higher sale consideration for land. The assessee claimed the land was sold for Rs. 30,00,000/- via cheque in 2009, with the deal later cancelled due to litigation.

What were the issues?

Whether the CIT(A) erred in deleting the addition without giving the AO an opportunity to rebut additional evidence, and whether the verification of public land records constituted additional evidence.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 250,Section 132(4),Section 2(47)(v),Section 53A

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)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, RAJKOT BENCH, RAJKOT

Before: DR. ARJUN LAL SAINI & SHRI DINESH MOHAN SINHA

Hearing: 03/03/2025Pronounced: 20/05/2025

PERDR. A. L. SAINI, AM; Captioned appeal filed by the Revenue, pertaining to assessment year (AY) 2021-22is directed against the order passed by the Learned Commissioner of Income-tax(Appeals)-11, Ahmedabad [in short ‘Ld.CIT(A)/NFAC'], under section 250 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’), dated 15.12.2023,which in turn aris

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(4)

All 3,819 judgments and leading authorities on Section 132(4) →

Recent GST High Court judgments

Search GST case law →