BIPIN BABU AGRAWAL,MATHURA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, AGRA, AGRA

ITA 378/AGR/2025Status: DisposedITAT Agra08 December 2025AY 2015-16Bench: SHRI M. BALAGANESH (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)1 pages
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What did the Tribunal hold?

The Tribunal held that the CIT(Appeals) erred in rejecting the rectification application without considering the apex court judgments in Abhisar Buildwell (P) Ltd. and Saurashtra Kutch Stock Exchange Ltd. The Tribunal found that the issue of additions not based on incriminating material is crucial and subsequent judgments clarify the law, which should be applied retrospectively for rectification.

What were the facts?

The assessee filed an appeal against the order of the CIT(Appeals) rejecting their rectification application. The assessee had initially filed a return of income which was processed. Later, a search and seizure action was conducted, leading to the issuance of notice u/s 153A. The Assessing Officer made an addition of notional income from house property, which the assessee argued was not based on incriminating material found during the search.

What were the issues?

Whether the CIT(Appeals) was justified in rejecting the assessee's rectification application when subsequent Supreme Court judgments clarified the law regarding additions not based on incriminating material found during search.

Which sections of the Income-tax Act were involved?

Section 154,Section 132,Section 153A,Section 143(1),Section 143(3),Section 143(2),Section 142(1),Section 147,Section 148,Section 132A,Section 254(2)

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Income Tax Appellate Tribunal, AGRA BENCH, AGRA

Before: SHRI M. BALAGANESH & SHRI SUNIL KUMAR SINGH

Hearing: 19.11.2025Pronounced: 08.12.2025

PER : SUNIL KUMAR SINGH, JUDICIAL MEMBER:

The facts and issue involved in all these appeals are common, hence, all these appeals are being disposed of by this common order for the sake of convenience and brevity. The facts of ITA No. 377/Agr/2025 only are being narrated as under. ITA No. 377/Agr/2025 (A.Y. 2013-14):

2.

This appeal has been preferred by assessee against the impugned order dated 24.07.2025 passed on the application of assessee moved u/s. 154 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”)

ITA Nos. 377, 378, 379 & 380/Agr/2025

for the assessment year 2013-14, by the Ld. Commissioner of Income-

tax (Appeals), Kanpur-4, wherein the

The order continues below.

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