Commissioner of Income Tax v. Harjeev Aggarwal

290 CTR 263High Court2016#102 most cited

What is Commissioner of Income Tax v. Harjeev Aggarwal authority for?

A statement recorded during a search operation, particularly under Section 132(4), cannot be solely treated as incriminating material for making additions in assessment years that are not abated. For such unabated years, additions require independent incriminating material.

583

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2026.

Also referred to as

CIT Harjeev Aggarwal · Harjeev Aggarwal 70 Taxmann.com 95 · Section 132(4) statement · incriminating material · unabated assessment years · search assessment · additions without incriminating material · Section 153A · Section 143(3) · Delhi High Court

Also reported as

70 Taxmann.com 95

Sections most often in play

Section 143(3)Section 153ASection 132(4)Section 132Section 147Section 148Section 153CSection 69A
Read the full judgment

Issues it is cited on

undisclosed foreign income and assetssection 158b(b)section 158bb(1)section 149(1)(c)section 4(2)section 158bbsection 158basection 153(a)section 201(3)section 150unexplained jewellerystatement under section 132(4)

Judgments citing Commissioner of Income Tax v. Harjeev Aggarwal

SAMEER MUTREJA,GURGAON vs. JCIT(OSD), NEW DELHI

In the result, all the appeals of the assessee are allowed

ITA 5104/DEL/2025[2020-21]Status: DisposedITAT Delhi02 Apr 2026AY 2020-21

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Pravin Rawal, CIT DR
Section 132Section 147Section 69A

…themselves constitute incriminating material. Uncorroborated statements alone cannot justify an addition in absence of supporting documents or material discovered during search. a. Commissioner of Income-tax v. Harjeev Aggarwal [2016] 241 Taxman 199 (Delhi)/(290 CTR 263) – para 19 to 24 b. Principal Commissioner of Income-tax, Delhi-2 v. Best Infrastructure (India) (P.) Ltd, (397 ITR 82) (Delhi) – para 38 c. PCIT vs. Pavitra Realcon Pvt. Ltd. (ITA No. 579/2018) - para 19 to 23 & 35 d. PCIT vs. Anand Kumar Jain (HUF) ITA 23/2021 - para 7 to 10 e. DCIT v. Rama Allied Products Marketing Pvt. Ltd., (ITA No.5028, 502…

SAMEER MUTREJA,GURGAON vs. JCIT(OSD), NEW DELHI

In the result, all the appeals of the assessee are allowed

ITA 5103/DEL/2025[2019-20]Status: DisposedITAT Delhi02 Apr 2026AY 2019-20

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Pravin Rawal, CIT DR
Section 132Section 147Section 69A

…themselves constitute incriminating material. Uncorroborated statements alone cannot justify an addition in absence of supporting documents or material discovered during search. a. Commissioner of Income-tax v. Harjeev Aggarwal [2016] 241 Taxman 199 (Delhi)/(290 CTR 263) – para 19 to 24 b. Principal Commissioner of Income-tax, Delhi-2 v. Best Infrastructure (India) (P.) Ltd, (397 ITR 82) (Delhi) – para 38 c. PCIT vs. Pavitra Realcon Pvt. Ltd. (ITA No. 579/2018) - para 19 to 23 & 35 d. PCIT vs. Anand Kumar Jain (HUF) ITA 23/2021 - para 7 to 10 e. DCIT v. Rama Allied Products Marketing Pvt. Ltd., (ITA No.5028, 502…

SAMEER MUTREJA,GURGAON vs. JCIT(OSD), NEW DELHI

In the result, all the appeals of the assessee are allowed

ITA 5102/DEL/2025[2018-19]Status: DisposedITAT Delhi02 Apr 2026AY 2018-19

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Pravin Rawal, CIT DR
Section 132Section 147Section 69A

…themselves constitute incriminating material. Uncorroborated statements alone cannot justify an addition in absence of supporting documents or material discovered during search. a. Commissioner of Income-tax v. Harjeev Aggarwal [2016] 241 Taxman 199 (Delhi)/(290 CTR 263) – para 19 to 24 b. Principal Commissioner of Income-tax, Delhi-2 v. Best Infrastructure (India) (P.) Ltd, (397 ITR 82) (Delhi) – para 38 c. PCIT vs. Pavitra Realcon Pvt. Ltd. (ITA No. 579/2018) - para 19 to 23 & 35 d. PCIT vs. Anand Kumar Jain (HUF) ITA 23/2021 - para 7 to 10 e. DCIT v. Rama Allied Products Marketing Pvt. Ltd., (ITA No.5028, 502…

SAMEER MUTREJA,GURGAON vs. JCIT(OSD), NEW DELHI

In the result, all the appeals of the assessee are allowed

ITA 5101/DEL/2025[2017-18]Status: DisposedITAT Delhi02 Apr 2026AY 2017-18

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Pravin Rawal, CIT DR
Section 132Section 147Section 69A

…themselves constitute incriminating material. Uncorroborated statements alone cannot justify an addition in absence of supporting documents or material discovered during search. a. Commissioner of Income-tax v. Harjeev Aggarwal [2016] 241 Taxman 199 (Delhi)/(290 CTR 263) – para 19 to 24 b. Principal Commissioner of Income-tax, Delhi-2 v. Best Infrastructure (India) (P.) Ltd, (397 ITR 82) (Delhi) – para 38 c. PCIT vs. Pavitra Realcon Pvt. Ltd. (ITA No. 579/2018) - para 19 to 23 & 35 d. PCIT vs. Anand Kumar Jain (HUF) ITA 23/2021 - para 7 to 10 e. DCIT v. Rama Allied Products Marketing Pvt. Ltd., (ITA No.5028, 502…

SAMEER MUTREJA,GURGAON vs. JCIT(OSD), NEW DELHI

In the result, all the appeals of the assessee are allowed

ITA 5100/DEL/2025[2016-17]Status: DisposedITAT Delhi02 Apr 2026AY 2016-17

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Pravin Rawal, CIT DR
Section 132Section 147Section 69A

…themselves constitute incriminating material. Uncorroborated statements alone cannot justify an addition in absence of supporting documents or material discovered during search. a. Commissioner of Income-tax v. Harjeev Aggarwal [2016] 241 Taxman 199 (Delhi)/(290 CTR 263) – para 19 to 24 b. Principal Commissioner of Income-tax, Delhi-2 v. Best Infrastructure (India) (P.) Ltd, (397 ITR 82) (Delhi) – para 38 c. PCIT vs. Pavitra Realcon Pvt. Ltd. (ITA No. 579/2018) - para 19 to 23 & 35 d. PCIT vs. Anand Kumar Jain (HUF) ITA 23/2021 - para 7 to 10 e. DCIT v. Rama Allied Products Marketing Pvt. Ltd., (ITA No.5028, 502…

SAMEER MUTREJA,GURGAON vs. JCIT (OSD), NEW DELHI

In the result, all the appeals of the assessee are allowed

ITA 5099/DEL/2025[2015-16]Status: DisposedITAT Delhi02 Apr 2026AY 2015-16

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Pravin Rawal, CIT DR
Section 132Section 147Section 69A

…themselves constitute incriminating material. Uncorroborated statements alone cannot justify an addition in absence of supporting documents or material discovered during search. a. Commissioner of Income-tax v. Harjeev Aggarwal [2016] 241 Taxman 199 (Delhi)/(290 CTR 263) – para 19 to 24 b. Principal Commissioner of Income-tax, Delhi-2 v. Best Infrastructure (India) (P.) Ltd, (397 ITR 82) (Delhi) – para 38 c. PCIT vs. Pavitra Realcon Pvt. Ltd. (ITA No. 579/2018) - para 19 to 23 & 35 d. PCIT vs. Anand Kumar Jain (HUF) ITA 23/2021 - para 7 to 10 e. DCIT v. Rama Allied Products Marketing Pvt. Ltd., (ITA No.5028, 502…

SAMEER MUTREJA,GURGAON vs. JCIT (OSD), NEW DELHI

In the result, all the appeals of the assessee are allowed

ITA 5098/DEL/2025[2014-15]Status: DisposedITAT Delhi02 Apr 2026AY 2014-15

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Pravin Rawal, CIT DR
Section 132Section 147Section 69A

…themselves constitute incriminating material. Uncorroborated statements alone cannot justify an addition in absence of supporting documents or material discovered during search. a. Commissioner of Income-tax v. Harjeev Aggarwal [2016] 241 Taxman 199 (Delhi)/(290 CTR 263) – para 19 to 24 b. Principal Commissioner of Income-tax, Delhi-2 v. Best Infrastructure (India) (P.) Ltd, (397 ITR 82) (Delhi) – para 38 c. PCIT vs. Pavitra Realcon Pvt. Ltd. (ITA No. 579/2018) - para 19 to 23 & 35 d. PCIT vs. Anand Kumar Jain (HUF) ITA 23/2021 - para 7 to 10 e. DCIT v. Rama Allied Products Marketing Pvt. Ltd., (ITA No.5028, 502…

SACHIN MUTREJA,GURGOAN vs. JOINT COMMISSIONER OF INCOME TAX (OSD), DELHI

In the result, all the appeals of the assessee are allowed

ITA 4957/DEL/2025[2020-21]Status: DisposedITAT Delhi02 Apr 2026AY 2020-21

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Pravin Rawal, CIT DR
Section 132Section 147Section 69A

…themselves constitute incriminating material. Uncorroborated statements alone cannot justify an addition in absence of supporting documents or material discovered during search. a. Commissioner of Income-tax v. Harjeev Aggarwal [2016] 241 Taxman 199 (Delhi)/(290 CTR 263) – para 19 to 24 b. Principal Commissioner of Income-tax, Delhi-2 v. Best Infrastructure (India) (P.) Ltd, (397 ITR 82) (Delhi) – para 38 c. PCIT vs. Pavitra Realcon Pvt. Ltd. (ITA No. 579/2018) - para 19 to 23 & 35 d. PCIT vs. Anand Kumar Jain (HUF) ITA 23/2021 - para 7 to 10 e. DCIT v. Rama Allied Products Marketing Pvt. Ltd., (ITA No.5028, 502…

SACHIN MUTREJA,GURGOAN vs. JOINT COMMISSIONER OF INCOME TAX (OSD), NEW DELHI

In the result, all the appeals of the assessee are allowed

ITA 4956/DEL/2025[2019-20]Status: DisposedITAT Delhi02 Apr 2026AY 2019-20

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Pravin Rawal, CIT DR
Section 132Section 147Section 69A

…themselves constitute incriminating material. Uncorroborated statements alone cannot justify an addition in absence of supporting documents or material discovered during search. a. Commissioner of Income-tax v. Harjeev Aggarwal [2016] 241 Taxman 199 (Delhi)/(290 CTR 263) – para 19 to 24 b. Principal Commissioner of Income-tax, Delhi-2 v. Best Infrastructure (India) (P.) Ltd, (397 ITR 82) (Delhi) – para 38 c. PCIT vs. Pavitra Realcon Pvt. Ltd. (ITA No. 579/2018) - para 19 to 23 & 35 d. PCIT vs. Anand Kumar Jain (HUF) ITA 23/2021 - para 7 to 10 e. DCIT v. Rama Allied Products Marketing Pvt. Ltd., (ITA No.5028, 502…

SACHIN MUTREJA,HARYANA vs. JCIT (OSD), DELHI

In the result, all the appeals of the assessee are allowed

ITA 4955/DEL/2025[2018-19]Status: DisposedITAT Delhi02 Apr 2026AY 2018-19

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Pravin Rawal, CIT DR
Section 132Section 147Section 69A

…themselves constitute incriminating material. Uncorroborated statements alone cannot justify an addition in absence of supporting documents or material discovered during search. a. Commissioner of Income-tax v. Harjeev Aggarwal [2016] 241 Taxman 199 (Delhi)/(290 CTR 263) – para 19 to 24 b. Principal Commissioner of Income-tax, Delhi-2 v. Best Infrastructure (India) (P.) Ltd, (397 ITR 82) (Delhi) – para 38 c. PCIT vs. Pavitra Realcon Pvt. Ltd. (ITA No. 579/2018) - para 19 to 23 & 35 d. PCIT vs. Anand Kumar Jain (HUF) ITA 23/2021 - para 7 to 10 e. DCIT v. Rama Allied Products Marketing Pvt. Ltd., (ITA No.5028, 502…

SACHIN MUTREJA,GURGOAN vs. JOINT COMMISSIONER OF INCOME TAX (OSD), NEW DELHI

In the result, all the appeals of the assessee are allowed

ITA 4954/DEL/2025[2017-18]Status: DisposedITAT Delhi02 Apr 2026AY 2017-18

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Pravin Rawal, CIT DR
Section 132Section 147Section 69A

…themselves constitute incriminating material. Uncorroborated statements alone cannot justify an addition in absence of supporting documents or material discovered during search. a. Commissioner of Income-tax v. Harjeev Aggarwal [2016] 241 Taxman 199 (Delhi)/(290 CTR 263) – para 19 to 24 b. Principal Commissioner of Income-tax, Delhi-2 v. Best Infrastructure (India) (P.) Ltd, (397 ITR 82) (Delhi) – para 38 c. PCIT vs. Pavitra Realcon Pvt. Ltd. (ITA No. 579/2018) - para 19 to 23 & 35 d. PCIT vs. Anand Kumar Jain (HUF) ITA 23/2021 - para 7 to 10 e. DCIT v. Rama Allied Products Marketing Pvt. Ltd., (ITA No.5028, 502…

SACHIN MUTREJA,GURGOAN vs. JOINT COMMISSIONER OF INCOME TAX, NEW DELHI

In the result, all the appeals of the assessee are allowed

ITA 4953/DEL/2025[2016-17]Status: DisposedITAT Delhi02 Apr 2026AY 2016-17

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Pravin Rawal, CIT DR
Section 132Section 147Section 69A

…themselves constitute incriminating material. Uncorroborated statements alone cannot justify an addition in absence of supporting documents or material discovered during search. a. Commissioner of Income-tax v. Harjeev Aggarwal [2016] 241 Taxman 199 (Delhi)/(290 CTR 263) – para 19 to 24 b. Principal Commissioner of Income-tax, Delhi-2 v. Best Infrastructure (India) (P.) Ltd, (397 ITR 82) (Delhi) – para 38 c. PCIT vs. Pavitra Realcon Pvt. Ltd. (ITA No. 579/2018) - para 19 to 23 & 35 d. PCIT vs. Anand Kumar Jain (HUF) ITA 23/2021 - para 7 to 10 e. DCIT v. Rama Allied Products Marketing Pvt. Ltd., (ITA No.5028, 502…

SACHIN MUTREJA,GURGOAN vs. JOINT COMMISSIONER OF INCOME TAX, NEW DELHI

In the result, all the appeals of the assessee are allowed

ITA 4952/DEL/2025[2015-16]Status: DisposedITAT Delhi02 Apr 2026AY 2015-16

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Pravin Rawal, CIT DR
Section 132Section 147Section 69A

…themselves constitute incriminating material. Uncorroborated statements alone cannot justify an addition in absence of supporting documents or material discovered during search. a. Commissioner of Income-tax v. Harjeev Aggarwal [2016] 241 Taxman 199 (Delhi)/(290 CTR 263) – para 19 to 24 b. Principal Commissioner of Income-tax, Delhi-2 v. Best Infrastructure (India) (P.) Ltd, (397 ITR 82) (Delhi) – para 38 c. PCIT vs. Pavitra Realcon Pvt. Ltd. (ITA No. 579/2018) - para 19 to 23 & 35 d. PCIT vs. Anand Kumar Jain (HUF) ITA 23/2021 - para 7 to 10 e. DCIT v. Rama Allied Products Marketing Pvt. Ltd., (ITA No.5028, 502…

SACHIN MUTREJA,HARYANA vs. JCIT(OSD), DELHI

In the result, all the appeals of the assessee are allowed

ITA 4951/DEL/2025[2014-15]Status: DisposedITAT Delhi02 Apr 2026AY 2014-15

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Pravin Rawal, CIT DR
Section 132Section 147Section 69A

…themselves constitute incriminating material. Uncorroborated statements alone cannot justify an addition in absence of supporting documents or material discovered during search. a. Commissioner of Income-tax v. Harjeev Aggarwal [2016] 241 Taxman 199 (Delhi)/(290 CTR 263) – para 19 to 24 b. Principal Commissioner of Income-tax, Delhi-2 v. Best Infrastructure (India) (P.) Ltd, (397 ITR 82) (Delhi) – para 38 c. PCIT vs. Pavitra Realcon Pvt. Ltd. (ITA No. 579/2018) - para 19 to 23 & 35 d. PCIT vs. Anand Kumar Jain (HUF) ITA 23/2021 - para 7 to 10 e. DCIT v. Rama Allied Products Marketing Pvt. Ltd., (ITA No.5028, 502…

EXPRESSWAY SERVICES PVT LTD,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, the appeals filed by the assessee in ITA Nos

ITA 486/HYD/2025[2020-21]Status: DisposedITAT Hyderabad27 Mar 2026AY 2020-21
Section 132(4)Section 153C

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.484 to 486/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2018-19 to 2020-21) Expressway Services Pvt. Vs. The Deputy Commissioner of Ltd., Income Tax, Hyderabad. Central Circle – 2(4), Hyderabad. PAN : AACCE9241Q. (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri K.C. Devdas,…

EXPRESSWAY SERVICES PVT LTD,HYDERABAD vs. DCIT., CENTRAL CIRCLE -2(4), HYDERABAD

In the result, the appeals filed by the assessee in ITA Nos

ITA 485/HYD/2025[2019-20]Status: DisposedITAT Hyderabad27 Mar 2026AY 2019-20
Section 132(4)Section 153C

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.484 to 486/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2018-19 to 2020-21) Expressway Services Pvt. Vs. The Deputy Commissioner of Ltd., Income Tax, Hyderabad. Central Circle – 2(4), Hyderabad. PAN : AACCE9241Q. (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri K.C. Devdas,…

EXPRESSWAY SERVICES PRIVATE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, the appeals filed by the assessee in ITA Nos

ITA 484/HYD/2025[2018-19]Status: DisposedITAT Hyderabad27 Mar 2026AY 2018-19
Section 132(4)Section 153C

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.484 to 486/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2018-19 to 2020-21) Expressway Services Pvt. Vs. The Deputy Commissioner of Ltd., Income Tax, Hyderabad. Central Circle – 2(4), Hyderabad. PAN : AACCE9241Q. (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri K.C. Devdas,…

KASHYAP KANIYALAL MEHTA,MUMBAI vs. DCIT CC-4(1), MUMBAI

In the result, appeals of the assessee are allowed

ITA 6203/MUM/2024[2018-19]Status: DisposedITAT Mumbai27 Mar 2026AY 2018-19
Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 153ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA No.6197/Mum/2024 to 6203/Mum/2024 (Assessment Years :2011-12 & 2012-13; 2014-15 to 2018- 19) Kashyap Kanaiyalal Vs. DCIT CC 4(1), Mumbai Mehta 26/27, A Wing Ahuja Towers Rajabhau Desai Road Prabhadevi road Prabhadevi, Mumbai- 400 025 PAN/GIR No.AAFPM4290H (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal CA (virtually appeared) a/w. Satish Kumar Revenue by Shri Ritesh Misra, CIT DR Date of Hearing 17/02/2026 Date of Pronouncement 27/03/2026 आदेश / O R D E…

KASHYAP KANIYALAL MEHTA,MUMBAI vs. DCIT CC-4(1), MUMBAI

In the result, appeals of the assessee are allowed

ITA 6202/MUM/2024[2017-18]Status: DisposedITAT Mumbai27 Mar 2026AY 2017-18
Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 153ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA No.6197/Mum/2024 to 6203/Mum/2024 (Assessment Years :2011-12 & 2012-13; 2014-15 to 2018- 19) Kashyap Kanaiyalal Vs. DCIT CC 4(1), Mumbai Mehta 26/27, A Wing Ahuja Towers Rajabhau Desai Road Prabhadevi road Prabhadevi, Mumbai- 400 025 PAN/GIR No.AAFPM4290H (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal CA (virtually appeared) a/w. Satish Kumar Revenue by Shri Ritesh Misra, CIT DR Date of Hearing 17/02/2026 Date of Pronouncement 27/03/2026 आदेश / O R D E…

KASHYAP KANIYALAL MEHTA,MUMBAI vs. DCIT CC-4(1), MUMBAI

In the result, appeals of the assessee are allowed

ITA 6201/MUM/2024[2016-17]Status: DisposedITAT Mumbai27 Mar 2026AY 2016-17
Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 153ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA No.6197/Mum/2024 to 6203/Mum/2024 (Assessment Years :2011-12 & 2012-13; 2014-15 to 2018- 19) Kashyap Kanaiyalal Vs. DCIT CC 4(1), Mumbai Mehta 26/27, A Wing Ahuja Towers Rajabhau Desai Road Prabhadevi road Prabhadevi, Mumbai- 400 025 PAN/GIR No.AAFPM4290H (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal CA (virtually appeared) a/w. Satish Kumar Revenue by Shri Ritesh Misra, CIT DR Date of Hearing 17/02/2026 Date of Pronouncement 27/03/2026 आदेश / O R D E…

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Commissioner of Income Tax v. Harjeev Aggarwal (290 CTR 263) — Cited in 583 Judgments | BharatTax