85 (Mumbai), CIT v. Harjeev Aggarwal

134 Taxmann.com 256High Court2022#1249 most cited

What is 85 (Mumbai), CIT v. Harjeev Aggarwal authority for?

A statement recorded under section 132(4) of the Income Tax Act, 1961, is not per se evidence unless corroborated by material gathered during the search. Additions based on an uncorroborated statement cannot be sustained, particularly within the scope of assessment under section 153A.

90

judgments rely on this decision, according to BharatTax’s citation analysis of 367,368 Indian tax judgments — from 2023 to 2026.

Also referred to as

CIT v. Harjeev Aggarwal · section 132(4) · section 153A · uncorroborated statement · search and seizure · evidence during search · additions without corroboration

Issues it is cited on

Judgments citing 85 (Mumbai), CIT v. Harjeev Aggarwal

Deepika Garg, E-392, Phase-VI, Focal Point, Ludhiana vs. Income Tax Officer, Ward 1(1), Ludhiana, Jao, the Income Tax Officer, Ward 1(5)

In the result, appeal of the Assessee is partly allowed

ITA 96/CHANDI/2025[2017-2018]Status: DisposedITAT Chandigarh09 Sept 2025AY 2017-2018

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM Deepika Garg E-392, Phase-VI Focal Point, Ludhiana स्थायी लेखा सं./PAN NO: ACAPG4693H अपीलार्थी/Appellant आयकर अपील सं. / ITA No. 96/Chd/2025 निर्धारण वर्ष / Assessment Years : 2017-18 बनाम The ITO Ward-1(5), Ludhiana प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Shri Sudhir Sehgal, Advocate राजस्व की ओर से / Revenue by : Shri Vivek Vardhan, Addl. CIT सुनवाई की तारीख/Date of Hearing : 29/07/2025 उदघोषणा की तारीख / D

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Vivek Vardhan, Addl. CIT
Section 115BSection 68

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 96/Chd/ 2025 िनधा"रण वष" / Assessment Years : 2017-18 Deepika Garg बनाम The ITO E-392, Phase-VI Ward-1(5), Ludhiana Focal Point, Ludhiana "ायी लेखा सं./PAN NO: ACAPG4693H अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज" की ओर से/ Revenue by : Shri Vivek Vardhan, Addl. CIT सुनवाई की तारीख/Dat…