SHRI SAURIN SHAH LEGAL HEIR OF LATE ASHOK DAMODAR SHAH,AHMEDABAD vs. THE ACIT, CIRCLE-4(1)(1), AHMEDABAD

ITA 1813/AHD/2025Status: DisposedITAT Ahmedabad25 February 2026AY 2016-17Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)8 pages
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What did the Tribunal hold?

The Tribunal, relying on previous coordinate bench decisions and a Jurisdictional High Court judgment, noted that the addition was based on unverified information and lacked concrete evidence directly linking the assessee to the alleged 'on-money' transaction. It emphasized that additions cannot be made based solely on presumptions or third-party confessions without corroborative proof, and observed procedural lapses. Consequently, the protective addition made in the hands of the deceased assessee was deleted.

What were the facts?

The assessee, a lawyer (now deceased, represented by his legal heir), was subjected to reassessment based on information alleging an 'on-money' payment of Rs. 57,55,000 for a property purchase from NODPL. The Assessing Officer made a protective addition of this amount as unexplained money after the assessee's demise and despite the legal heir's submissions. The CIT(A) subsequently dismissed the appeal ex-parte.

What were the issues?

Validity of reassessment proceedings against a deceased assessee and the legality of protective addition for alleged 'on-money' payment based on uncorroborated evidence, also concerning natural justice principles.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B,Section 143(1),Section 69A,Section 153C,Section 148

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “A” BENCH

Before: DR. BRR Kumar & Shri T. R. Senthil Kumar

PER: T.R. SENTHIL KUMAR, JUDICIAL MEMBER

This appeal is filed by the Assessee as against the exparte appellate order dated 26-08-2025 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as “CIT(A)”), arising out of the reassessment order passed under section 147 r.w.s. 144B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2016-17. I.T.A No. 1813/Ahd/2025 A.Y. 2016-17 2

2.

Brief facts of the case is that the assessee is a lawyer

The order continues below.

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