VISHWAMBHAR DAYAL AGARWAL,AGRA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE2(1)(1), AGRA, AGRA

ITA 330/AGR/2025Status: DisposedITAT Agra04 December 2025AY 2015-16Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)1 pages
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What did the Tribunal hold?

The Tribunal held that the jewellery was sufficiently explained by VDIS declarations, wealth tax returns, and purchase bills, and that the additions based on computer data were invalid due to non-compliance with Section 65B of the Indian Evidence Act. The Tribunal also allowed cross-objections related to Section 153D.

What were the facts?

During a search operation, jewellery and cash were found, and loose documents related to land deals were seized. The Assessing Officer made additions based on these findings and statements recorded during the search.

What were the issues?

Whether additions based on jewellery found during search were justified, and whether computer data seized during search was admissible as evidence without proper certification.

Which sections of the Income-tax Act were involved?

Section 132,Section 65B,Section 153D

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Cases cited in this judgment(12)Show list

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Heard together (4 matters)

CO No.04/Agr/2025
ITA No.337/AGR/2025
CO No.03/Agr/2025
ITA No.336/AGR/2025

Read from the judgment's own cause title. This page is filed under one of them.

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH ‘DB’: AGRA Agra – 282 002 (Uttar Pradesh). (PAN :AAUPA1985G) CO No.04/Agr/2025 (in ITA No.337/AGR/2025) (Assessment Year: 2015-16)

Agra – 282 002 (Uttar Pradesh). (PAN : AAUPA1985G)

Agra – 282 002 (Uttar Pradesh). (PAN : AAUPA1985G)

Agra – 282 002 (Uttar Pradesh). (PAN : AEOPA1776K) CO Nos.04, 03 & 05/Agr/2025 CO No.03/Agr/2025 (in ITA No.336/AGR/2025) (Assessment Year: 2015-16)

Agra – 282 002 (Uttar Pradesh). (PAN : AEOPA1776K)

Agra – 282 002 (Uttar Pradesh). (PAN : ABHPA0977A) CO N

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