Andaman Timber Industries v. CCE

281 CTR 241Supreme Court of India2015#29 most cited

What is Andaman Timber Industries v. CCE authority for?

An adverse finding based on third-party statements or documents is unsustainable if the assessee is denied the opportunity to cross-examine the witnesses. The denial of cross-examination violates natural justice and renders the statements unusable against the assessee.

1,335

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Also referred to as

Andaman Timber Industries v. CCE · 281 CTR 241 · 62 Taxmann.com 3 · right to cross-examination · natural justice · witness statement · section 132(4) · third-party information · adverse evidence · denial of opportunity · assessment procedure · statements unusable

Also reported as

62 Taxmann.com 3127 DTR 241324 ELT 6412015 SCC OnLine SC 1051

Sections most often in play

Section 143(3)Section 153CSection 132Section 132(4)Section 69Section 147Section 153ASection 148

Issues it is cited on

third party informationsection 65section 65bpreponderance of probabilitysection 131(1a)retracted statementsection 132(4a)on-moneysection 69bdumb documentsbogus ltcgstatement under section 132(4)

Judgments citing Andaman Timber Industries v. CCE

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-4, NAGPUR, NAGPUR vs. SHIKHA INDRAKUMAR AGRAWAL, NAGPUR

In the result, appeal by the assessee stands allowed

ITA 239/NAG/2023[2015]Status: DisposedITAT Nagpur10 Apr 2026

Bench: Shri Pawan Singh & Shri Khettra Mohan Roy

For Appellant: Shri K.P. Dewani, AdvocateFor Respondent: Shri Surjit Kumar Saha, Sr. DR
Section 10(38)Section 143(2)Section 143(3)Section 250Section 68Section 69C

…xamination to broker is humanly possible. Reliance on the statement which has not stood to the cross–examination is violation of principles of natural justice and contrary to law laid down by the Hon’ble Supreme Court in Andaman Timber Industries, reported as 127 DTR 241 (SC). The addition made by the Assessing Officer being contrary to law laid down by the Hon’ble Supreme Court is held to be unjustified. 33. Considering the totality of facts and on examination of evidence on record, we hold that the assessee has explained the transaction of purchase and sale of shares satisfactorily. Transaction of sale of share…

DCIT-CC-2(1), NAGPUR, NAGPUR vs. INDRAKUMAR GHISULAL AGRAWAL, NAGPUR

In the result, appeal by the assessee stands allowed

ITA 220/NAG/2023[2015-16]Status: DisposedITAT Nagpur10 Apr 2026AY 2015-16

Bench: Shri Pawan Singh & Shri Khettra Mohan Roy

For Appellant: Shri K.P. Dewani, AdvocateFor Respondent: Shri Surjit Kumar Saha, Sr. DR
Section 10(38)Section 143(2)Section 143(3)Section 250Section 68Section 69C

…xamination to broker is humanly possible. Reliance on the statement which has not stood to the cross–examination is violation of principles of natural justice and contrary to law laid down by the Hon’ble Supreme Court in Andaman Timber Industries, reported as 127 DTR 241 (SC). The addition made by the Assessing Officer being contrary to law laid down by the Hon’ble Supreme Court is held to be unjustified. 33. Considering the totality of facts and on examination of evidence on record, we hold that the assessee has explained the transaction of purchase and sale of shares satisfactorily. Transaction of sale of shar…

ASHOKKUMAR GOKULCHAND SANANDA,BULDHANA vs. ASSISTANT COMMISIONER OF INCOME TAX AKOLA CIRCLE, AKOLA

In the result, appeal filed by the assessee is partly allowed

ITA 427/NAG/2024[2014-15]Status: DisposedITAT Nagpur06 Apr 2026AY 2014-15

Bench: Shri Pawan Singh & Shri Khettra Mohan Royashokkumar Gokulchand Acit, Akola Circle, Akola Sananda, Rana Traders, Vs Gandhi Chowk, Khamgaon, Dist. Buldhan, Khamgaon Pan : Adpps 755I L Assessee Respondent Assessee By : Shri K.P. Dewani, Adv Revenue By : Shri Surjit Kumar Saha, Sr. Dr Date Of Hearing : 20.02.2026 Date Of Pronouncement : 06.04.2026

For Appellant: Shri K.P. Dewani, AdvFor Respondent: Shri Surjit Kumar Saha, Sr. DR
Section 132Section 139(1)Section 143(2)Section 143(3)Section 147Section 148Section 2Section 234BSection 250Section 35(1)(ii)

…y A.O. is not in accordance with law and is in violation of principles of natural justice. Addition made is contrary to law laid down by the decision of Hon’ble Apex Court in the case of Andaman Timber Industries vs. Commissioner of Central Excise reported at 127 DTR 241(SC). (P- 44 – 48) [Vol.- A] D) Discussion in the assessment order does not indicate that there is any incriminating evidence in regard to transaction of assessee with scientific research association is on record. Disallowance has been made as approval has been cancelled subsequently beyond previous year of assessee in which donation is given. E)…

M/S. PEARL TRACOM PVT. LTD., ,KOLKATA vs. DCIT, CENTRAL CIRCLE 3(1), , KOLKATA

In the result, the appeal of the assessee is allowed

ITA 1201/KOL/2025[2019-2020]Status: HeardITAT Kolkata02 Apr 2026AY 2019-2020

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm M/S Pearl Tracom Pvt. Ltd. Dcit, Central Circle 3(1) C/O M/S Salarpuriajajodia& Co.7, Aaykar Bhawan, P-7, C.R. Avenue, 3Rd Floor, Chworinghee Square, Kolkata- Vs. Kolkata-700072, West Bengal 700069, West Bengal (Appellant) (Respondent) Pan No. Aabcp9934G Assessee By : Shri Siddarth Jhajharia, Ar Revenue By : Shri Sanat Kumar Raha, Dr Date Of Hearing: 02.04.2026 Date Of Pronouncement: 02.04.2026

For Appellant: Shri Siddarth Jhajharia, ARFor Respondent: Shri Sanat Kumar Raha, DR
Section 133(6)Section 133ASection 143(3)Section 148Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM M/s Pearl Tracom Pvt. Ltd. DCIT, Central Circle 3(1) C/o M/s SalarpuriaJajodia& Co.7, Aaykar Bhawan, P-7, C.R. Avenue, 3rd Floor, Chworinghee Square, Kolkata- Vs. Kolkata-700072, West Bengal 700069, West Bengal (Appellant) (Respondent) PAN No. AABCP9934G Assessee by : Shri Siddarth Jhajharia, AR Revenue by : Shri Sanat Kumar Raha, DR Date of hearing: 02.04.2026 Date of pronouncement: 02.04.2026 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the…

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

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 5098 to 5104/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sameer Mutreja, Vs. JCIT(OSD), 1004A, The Aralias DLF Gold Central Circle-27, Links, Gurgaon Galleria DLF-IV, New Delhi SO Gurgaon (Appellant) (Respondent) PAN: AANPM1252B ITA Nos. 4951 to 4957/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sachin Mutreja, Vs. JCIT(OSD), 16th Floor Apartment No. PH02, Central Circle-27, The Pal springs, Sector-54, New Delhi Gurgaon (Appellant) (Respondent) PAN: AANPM12…

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

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 5098 to 5104/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sameer Mutreja, Vs. JCIT(OSD), 1004A, The Aralias DLF Gold Central Circle-27, Links, Gurgaon Galleria DLF-IV, New Delhi SO Gurgaon (Appellant) (Respondent) PAN: AANPM1252B ITA Nos. 4951 to 4957/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sachin Mutreja, Vs. JCIT(OSD), 16th Floor Apartment No. PH02, Central Circle-27, The Pal springs, Sector-54, New Delhi Gurgaon (Appellant) (Respondent) PAN: AANPM12…

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

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 5098 to 5104/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sameer Mutreja, Vs. JCIT(OSD), 1004A, The Aralias DLF Gold Central Circle-27, Links, Gurgaon Galleria DLF-IV, New Delhi SO Gurgaon (Appellant) (Respondent) PAN: AANPM1252B ITA Nos. 4951 to 4957/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sachin Mutreja, Vs. JCIT(OSD), 16th Floor Apartment No. PH02, Central Circle-27, The Pal springs, Sector-54, New Delhi Gurgaon (Appellant) (Respondent) PAN: AANPM12…

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

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 5098 to 5104/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sameer Mutreja, Vs. JCIT(OSD), 1004A, The Aralias DLF Gold Central Circle-27, Links, Gurgaon Galleria DLF-IV, New Delhi SO Gurgaon (Appellant) (Respondent) PAN: AANPM1252B ITA Nos. 4951 to 4957/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sachin Mutreja, Vs. JCIT(OSD), 16th Floor Apartment No. PH02, Central Circle-27, The Pal springs, Sector-54, New Delhi Gurgaon (Appellant) (Respondent) PAN: AANPM12…

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

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 5098 to 5104/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sameer Mutreja, Vs. JCIT(OSD), 1004A, The Aralias DLF Gold Central Circle-27, Links, Gurgaon Galleria DLF-IV, New Delhi SO Gurgaon (Appellant) (Respondent) PAN: AANPM1252B ITA Nos. 4951 to 4957/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sachin Mutreja, Vs. JCIT(OSD), 16th Floor Apartment No. PH02, Central Circle-27, The Pal springs, Sector-54, New Delhi Gurgaon (Appellant) (Respondent) PAN: AANPM12…

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

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 5098 to 5104/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sameer Mutreja, Vs. JCIT(OSD), 1004A, The Aralias DLF Gold Central Circle-27, Links, Gurgaon Galleria DLF-IV, New Delhi SO Gurgaon (Appellant) (Respondent) PAN: AANPM1252B ITA Nos. 4951 to 4957/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sachin Mutreja, Vs. JCIT(OSD), 16th Floor Apartment No. PH02, Central Circle-27, The Pal springs, Sector-54, New Delhi Gurgaon (Appellant) (Respondent) PAN: AANPM12…

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

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 5098 to 5104/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sameer Mutreja, Vs. JCIT(OSD), 1004A, The Aralias DLF Gold Central Circle-27, Links, Gurgaon Galleria DLF-IV, New Delhi SO Gurgaon (Appellant) (Respondent) PAN: AANPM1252B ITA Nos. 4951 to 4957/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sachin Mutreja, Vs. JCIT(OSD), 16th Floor Apartment No. PH02, Central Circle-27, The Pal springs, Sector-54, New Delhi Gurgaon (Appellant) (Respondent) PAN: AANPM12…

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

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 5098 to 5104/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sameer Mutreja, Vs. JCIT(OSD), 1004A, The Aralias DLF Gold Central Circle-27, Links, Gurgaon Galleria DLF-IV, New Delhi SO Gurgaon (Appellant) (Respondent) PAN: AANPM1252B ITA Nos. 4951 to 4957/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sachin Mutreja, Vs. JCIT(OSD), 16th Floor Apartment No. PH02, Central Circle-27, The Pal springs, Sector-54, New Delhi Gurgaon (Appellant) (Respondent) PAN: AANPM12…

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

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 5098 to 5104/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sameer Mutreja, Vs. JCIT(OSD), 1004A, The Aralias DLF Gold Central Circle-27, Links, Gurgaon Galleria DLF-IV, New Delhi SO Gurgaon (Appellant) (Respondent) PAN: AANPM1252B ITA Nos. 4951 to 4957/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sachin Mutreja, Vs. JCIT(OSD), 16th Floor Apartment No. PH02, Central Circle-27, The Pal springs, Sector-54, New Delhi Gurgaon (Appellant) (Respondent) PAN: AANPM12…

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

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 5098 to 5104/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sameer Mutreja, Vs. JCIT(OSD), 1004A, The Aralias DLF Gold Central Circle-27, Links, Gurgaon Galleria DLF-IV, New Delhi SO Gurgaon (Appellant) (Respondent) PAN: AANPM1252B ITA Nos. 4951 to 4957/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sachin Mutreja, Vs. JCIT(OSD), 16th Floor Apartment No. PH02, Central Circle-27, The Pal springs, Sector-54, New Delhi Gurgaon (Appellant) (Respondent) PAN: AANPM12…

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

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 5098 to 5104/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sameer Mutreja, Vs. JCIT(OSD), 1004A, The Aralias DLF Gold Central Circle-27, Links, Gurgaon Galleria DLF-IV, New Delhi SO Gurgaon (Appellant) (Respondent) PAN: AANPM1252B ITA Nos. 4951 to 4957/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sachin Mutreja, Vs. JCIT(OSD), 16th Floor Apartment No. PH02, Central Circle-27, The Pal springs, Sector-54, New Delhi Gurgaon (Appellant) (Respondent) PAN: AANPM12…

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

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 5098 to 5104/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sameer Mutreja, Vs. JCIT(OSD), 1004A, The Aralias DLF Gold Central Circle-27, Links, Gurgaon Galleria DLF-IV, New Delhi SO Gurgaon (Appellant) (Respondent) PAN: AANPM1252B ITA Nos. 4951 to 4957/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sachin Mutreja, Vs. JCIT(OSD), 16th Floor Apartment No. PH02, Central Circle-27, The Pal springs, Sector-54, New Delhi Gurgaon (Appellant) (Respondent) PAN: AANPM12…

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

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 5098 to 5104/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sameer Mutreja, Vs. JCIT(OSD), 1004A, The Aralias DLF Gold Central Circle-27, Links, Gurgaon Galleria DLF-IV, New Delhi SO Gurgaon (Appellant) (Respondent) PAN: AANPM1252B ITA Nos. 4951 to 4957/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sachin Mutreja, Vs. JCIT(OSD), 16th Floor Apartment No. PH02, Central Circle-27, The Pal springs, Sector-54, New Delhi Gurgaon (Appellant) (Respondent) PAN: AANPM12…

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

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 5098 to 5104/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sameer Mutreja, Vs. JCIT(OSD), 1004A, The Aralias DLF Gold Central Circle-27, Links, Gurgaon Galleria DLF-IV, New Delhi SO Gurgaon (Appellant) (Respondent) PAN: AANPM1252B ITA Nos. 4951 to 4957/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sachin Mutreja, Vs. JCIT(OSD), 16th Floor Apartment No. PH02, Central Circle-27, The Pal springs, Sector-54, New Delhi Gurgaon (Appellant) (Respondent) PAN: AANPM12…

INCOME TAX OFFICER-KHARGONE, AAYAKAR BHAWAN KHARGONE vs. IBRAHIM ABBASALI BOHRA, BARWAHA

The appeal of the Revenue is dismissed

ITA 120/IND/2025[2014-15]Status: DisposedITAT Indore27 Mar 2026AY 2014-15

Bench: Shri B.M. Biyani & Shri Paresh M Joshi

Section 147Section 246ASection 250Section 253Section 68

…sआयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M JOSHI, JUDICIAL MEMBER ITA No.119&120/Ind/2025 (AY: 2013-14 & 2014-15) INCOME TAX IBRAHIM ABBASALI बनाम/ OFFICER BOHRA Vs. 15 Tilak Marg, Barwaha Khargone -451115 (PAN:AHLPB7848M) (Appellant) (Respondent) Assessee by Sh. Soumya Bumb, CA Revenue by Shri Ashish Porwal, Sr.DR Date of Hearing 23.03.2026 Date of 27.03.2026 Pronouncement आदेश/ O R D E R Per Paresh M Joshi, J.M.: (I)ITA No:-119/Ind/2025 AY-2013-14 This is an Appeal filed by the Revenue under sect…

INCOME TAX OFFICER, AAYAKAR BHAWAN KHARGONE vs. IBRAHIM ABBASALI BOHRA, BARWAHA

The appeal of the Revenue is dismissed

ITA 119/IND/2025[2013-14]Status: DisposedITAT Indore27 Mar 2026AY 2013-14

Bench: Shri B.M. Biyani & Shri Paresh M Joshi

Section 147Section 246ASection 250Section 253Section 68

…sआयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M JOSHI, JUDICIAL MEMBER ITA No.119&120/Ind/2025 (AY: 2013-14 & 2014-15) INCOME TAX IBRAHIM ABBASALI बनाम/ OFFICER BOHRA Vs. 15 Tilak Marg, Barwaha Khargone -451115 (PAN:AHLPB7848M) (Appellant) (Respondent) Assessee by Sh. Soumya Bumb, CA Revenue by Shri Ashish Porwal, Sr.DR Date of Hearing 23.03.2026 Date of 27.03.2026 Pronouncement आदेश/ O R D E R Per Paresh M Joshi, J.M.: (I)ITA No:-119/Ind/2025 AY-2013-14 This is an Appeal filed by the Revenue under sect…

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