CIT v. Odeon Builders Pvt. ltd.

418 ITR 315Supreme Court of India2019#179 most cited

What is CIT v. Odeon Builders Pvt. ltd. authority for?

Income tax additions cannot be sustained merely on the basis of uncorroborated statements or allegations. The Revenue must bring on record sufficient material and allow the assessee to produce evidence to prove such additions.

408

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2018 to 2026.

Also referred to as

CIT v. Odeon Builders Pvt. Ltd. · 418 ITR 315 · Supreme Court · Section 132(4) statement · Section 133(6) notice · uncorroborated evidence · sufficiency of evidence · income tax additions · burden of proof · natural justice · bogus purchases

Sections most often in play

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

Issues it is cited on

third party informationsection 65b(4)section 65bsection 10(26)section 65section 61section 158b(b)section 158bb(1)section 69bon-moneystatement under section 132(4)protective assessment

Judgments citing CIT v. Odeon Builders Pvt. ltd.

Kiran Atmaram Singhania, Mumbai vs. DCIT Central Circle 4(2), Mumbai

In the result, the appeals by the assessee for the assessment years

ITA 5596/MUM/2025[2019-20]Status: DisposedITAT Mumbai27 Mar 2026AY 2019-20

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhail

For Appellant: Shri Bharat KumarFor Respondent: Shri Ritesh Misra, CIT-DR
Section 132Section 153CSection 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.5597/MUM/2025 (Assessment Year: 2019-20) (Assessment Year: 2020-21) Kiran Atmaram Singhania, Shop No.18 Pratapmane HSG Complex, Near Rajan pada Winking R Malad West, Mumbai - 400064 ............... Appellant PAN : AAYPS5668Q v/s Deputy Commissioner of Income Tax, Central Circle – 4(2), Kautilya Bhawan, C 41-43, Avenue 3, Near Videsh Bhavan, ……………… Respondent G Block BKC, Gilban Area, Bandra Kurla Complex, Bandra East, Mumbai – 400051 Assessee by : Shri Bharat…

Deputy Commissioner of Income Tax, Delhi vs. M/S Vestige Marketing Private Limited, Delhi

ITA 7842/DEL/2025[2022-23]Status: DisposedITAT Delhi20 Mar 2026AY 2022-23

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

For Appellant: Shri Amit Goel and Shri Pranav Yadav, Advocate
Section 132Section 143(3)Section 147Section 37Section 37(1)Section 69A

…ic objection of the appellant, no opportunity of cross examination was granted by the AO. Reliance is placed on the following judicial pronouncements: i) 303 ITR 95 (Del) CIT vs. Pradeep Kumar Gupta ii) 456 ITR 84 (Del) Pr. CIT vs. Prabhu Dayal Aggarwal iii) 418 ITR 315 (SC) CIT v. Odeon Builders (P) Ltd. 28 ITA-5515/Del/2025 & 13 others iv) 62 taxmann.com 3 (SC) Andaman Timber Industries vs. CCE v) 125 ITR 713 (SC) Kishnichand Chellaram vs. CIT vi) 288 ITR 345 (Del.) CIT vs. SMC Share Broker Limited vii) 293 ITR 43 (Del) CIT vs. S.M. Aggarwal 2.1 It was explained to the AO that transactions undertaken with th…

Deputy Commissioner of Income Tax, Delhi vs. M/S Vestige Marketing Private Limited, Delhi

ITA 7841/DEL/2025[2021-22]Status: DisposedITAT Delhi20 Mar 2026AY 2021-22

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

…fic objection of the appellant, no opportunity of cross examination was granted by the AO. Reliance is placed on the following judicial pronouncements: i) 303 ITR 95 (Del) CIT vs. Pradeep Kumar Gupta ii) 456 ITR 84 (Del) Pr. CIT vs. Prabhu Dayal Aggarwal iii) 418 ITR 315 (SC) CIT v. Odeon Builders (P) Ltd. iv) 62 taxmann.com 3 (SC) Andaman Timber Industries vs. CCE v) 125 ITR 713 (SC) Kishnichand Chellaram vs. CIT vi) 288 ITR 345 (Del.) CIT vs. SMC Share Broker Limited vii) 293 ITR 43 (Del) CIT vs. S.M. Aggarwal 2.1 It was explained to the AO that transactions undertaken with these parties were duly recorded in t…

Deputy Commissioner of Income Tax, Delhi vs. M/S Vestige Marketing Private Limited, Delhi

ITA 7840/DEL/2025[2020-21]Status: DisposedITAT Delhi20 Mar 2026AY 2020-21

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

For Appellant: Shri Amit Goel and Shri Pranav Yadav, Advocate
Section 132Section 143(3)Section 147Section 37Section 37(1)Section 69A

…ic objection of the appellant, no opportunity of cross examination was granted by the AO. Reliance is placed on the following judicial pronouncements: i) 303 ITR 95 (Del) CIT vs. Pradeep Kumar Gupta ii) 456 ITR 84 (Del) Pr. CIT vs. Prabhu Dayal Aggarwal iii) 418 ITR 315 (SC) CIT v. Odeon Builders (P) Ltd. 28 ITA-5515/Del/2025 & 13 others iv) 62 taxmann.com 3 (SC) Andaman Timber Industries vs. CCE v) 125 ITR 713 (SC) Kishnichand Chellaram vs. CIT vi) 288 ITR 345 (Del.) CIT vs. SMC Share Broker Limited vii) 293 ITR 43 (Del) CIT vs. S.M. Aggarwal 2.1 It was explained to the AO that transactions undertaken with th…

Deputy Commissioner of Income Tax, Delhi vs. M/S Vestige Marketing Private Limited, Delhi

ITA 7838/DEL/2025[2018-19]Status: DisposedITAT Delhi20 Mar 2026AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Amit Goel andFor Respondent: Ms. Monika Singh, CIT-DR
Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

…fic objection of the appellant, no opportunity of cross examination was granted by the AO. Reliance is placed on the following judicial pronouncements: i) 303 ITR 95 (Del) CIT vs. Pradeep Kumar Gupta ii) 456 ITR 84 (Del) Pr. CIT vs. Prabhu Dayal Aggarwal iii) 418 ITR 315 (SC) CIT v. Odeon Builders (P) Ltd. iv) 62 taxmann.com 3 (SC) Andaman Timber Industries vs. CCE v) 125 ITR 713 (SC) Kishnichand Chellaram vs. CIT vi) 288 ITR 345 (Del.) CIT vs. SMC Share Broker Limited vii) 293 ITR 43 (Del) CIT vs. S.M. Aggarwal 2.1 It was explained to the AO that transactions undertaken with these parties were duly recorded in t…

Vestige Marketing Pvt Ltd, Delhi vs. DCIT Central Circle -05, Delhi

ITA 5521/DEL/2025[2024-25]Status: DisposedITAT Delhi20 Mar 2026AY 2024-25

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

For Appellant: Shri Amit Goel and Shri Pranav Yadav, Advocate
Section 132Section 143(3)Section 147Section 37Section 37(1)Section 69A

…ic objection of the appellant, no opportunity of cross examination was granted by the AO. Reliance is placed on the following judicial pronouncements: i) 303 ITR 95 (Del) CIT vs. Pradeep Kumar Gupta ii) 456 ITR 84 (Del) Pr. CIT vs. Prabhu Dayal Aggarwal iii) 418 ITR 315 (SC) CIT v. Odeon Builders (P) Ltd. 28 ITA-5515/Del/2025 & 13 others iv) 62 taxmann.com 3 (SC) Andaman Timber Industries vs. CCE v) 125 ITR 713 (SC) Kishnichand Chellaram vs. CIT vi) 288 ITR 345 (Del.) CIT vs. SMC Share Broker Limited vii) 293 ITR 43 (Del) CIT vs. S.M. Aggarwal 2.1 It was explained to the AO that transactions undertaken with th…

Vestige Marketing Pvt Ltd, Delhi vs. DCIT, Central Circle-05, Delhi

ITA 5520/DEL/2025[2023-24]Status: DisposedITAT Delhi20 Mar 2026AY 2023-24

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

…fic objection of the appellant, no opportunity of cross examination was granted by the AO. Reliance is placed on the following judicial pronouncements: i) 303 ITR 95 (Del) CIT vs. Pradeep Kumar Gupta ii) 456 ITR 84 (Del) Pr. CIT vs. Prabhu Dayal Aggarwal iii) 418 ITR 315 (SC) CIT v. Odeon Builders (P) Ltd. iv) 62 taxmann.com 3 (SC) Andaman Timber Industries vs. CCE v) 125 ITR 713 (SC) Kishnichand Chellaram vs. CIT vi) 288 ITR 345 (Del.) CIT vs. SMC Share Broker Limited vii) 293 ITR 43 (Del) CIT vs. S.M. Aggarwal 2.1 It was explained to the AO that transactions undertaken with these parties were duly recorded in t…

Vestige Marketing Pvt Ltd, Delhi vs. DCIT, Central Circle-05, Delhi

ITA 5517/DEL/2025[2020-21]Status: DisposedITAT Delhi20 Mar 2026AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

…fic objection of the appellant, no opportunity of cross examination was granted by the AO. Reliance is placed on the following judicial pronouncements: i) 303 ITR 95 (Del) CIT vs. Pradeep Kumar Gupta ii) 456 ITR 84 (Del) Pr. CIT vs. Prabhu Dayal Aggarwal iii) 418 ITR 315 (SC) CIT v. Odeon Builders (P) Ltd. iv) 62 taxmann.com 3 (SC) Andaman Timber Industries vs. CCE v) 125 ITR 713 (SC) Kishnichand Chellaram vs. CIT vi) 288 ITR 345 (Del.) CIT vs. SMC Share Broker Limited vii) 293 ITR 43 (Del) CIT vs. S.M. Aggarwal 2.1 It was explained to the AO that transactions undertaken with these parties were duly recorded in t…

Vestige Marketing Pvt. Ltd., Delhi vs. DCIT, Central Circle- 05, Delhi

ITA 5515/DEL/2025[2018-19]Status: DisposedITAT Delhi20 Mar 2026AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Amit Goel andFor Respondent: Ms. Monika Singh, CIT-DR
Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

…fic objection of the appellant, no opportunity of cross examination was granted by the AO. Reliance is placed on the following judicial pronouncements: i) 303 ITR 95 (Del) CIT vs. Pradeep Kumar Gupta ii) 456 ITR 84 (Del) Pr. CIT vs. Prabhu Dayal Aggarwal iii) 418 ITR 315 (SC) CIT v. Odeon Builders (P) Ltd. iv) 62 taxmann.com 3 (SC) Andaman Timber Industries vs. CCE v) 125 ITR 713 (SC) Kishnichand Chellaram vs. CIT vi) 288 ITR 345 (Del.) CIT vs. SMC Share Broker Limited vii) 293 ITR 43 (Del) CIT vs. S.M. Aggarwal 2.1 It was explained to the AO that transactions undertaken with these parties were duly recorded in t…

Balwant Laxmanji Purohit, Mumbai vs. DCIT Central Circle 4(2), Mumbai

In the result, all the three appeal

ITA 8454/MUM/2025[2019-2020]Status: DisposedITAT Mumbai12 Mar 2026AY 2019-2020

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Appellant: Mr. Arun Kanti Datta, CIT-DRFor Respondent: Mr. Bharat Kumar
Section 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA No. 8452 to 8454/MUM/2025 Assessment Year: 2017-18 to 2019-2020 Balwant Laxmanji Purohit, DCIT Central Circle 4(2), 404/Mtr R A Rehab Blg Pocket Kautilya Bhavan, C-41-43, Vs. No.5, Akruti Cantre Point, Avenue 3, Near Videsh Chakala Midc Mumbai, Cakala Bhavan, G Block BKC, Gilban MIDC S.O. Area, Bandra Kurla Complex, Mumbai-400093. Bandra East, Mumbai-400051. PAN NO. AOAPP 2615 L Appellant Respondent : Mr. Bharat Kumar Assessee by : Mr. Arun Kanti Datta, C…

Balwant Laxmanji Purohit, Mumbai vs. DCIT Central Circle 4(2), Mumbai

In the result, all the three appeal

ITA 8453/MUM/2025[2018-2019]Status: DisposedITAT Mumbai12 Mar 2026AY 2018-2019

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Appellant: Mr. Arun Kanti Datta, CIT-DRFor Respondent: Mr. Bharat Kumar
Section 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA No. 8452 to 8454/MUM/2025 Assessment Year: 2017-18 to 2019-2020 Balwant Laxmanji Purohit, DCIT Central Circle 4(2), 404/Mtr R A Rehab Blg Pocket Kautilya Bhavan, C-41-43, Vs. No.5, Akruti Cantre Point, Avenue 3, Near Videsh Chakala Midc Mumbai, Cakala Bhavan, G Block BKC, Gilban MIDC S.O. Area, Bandra Kurla Complex, Mumbai-400093. Bandra East, Mumbai-400051. PAN NO. AOAPP 2615 L Appellant Respondent : Mr. Bharat Kumar Assessee by : Mr. Arun Kanti Datta, C…

Balwant Laxmanji Purohit, Mumbai vs. DCIT Central Circle 4(2), Mumbai

In the result, all the three appeal

ITA 8452/MUM/2025[2017-2018]Status: DisposedITAT Mumbai12 Mar 2026AY 2017-2018

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Appellant: Mr. Arun Kanti Datta, CIT-DRFor Respondent: Mr. Bharat Kumar
Section 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA No. 8452 to 8454/MUM/2025 Assessment Year: 2017-18 to 2019-2020 Balwant Laxmanji Purohit, DCIT Central Circle 4(2), 404/Mtr R A Rehab Blg Pocket Kautilya Bhavan, C-41-43, Vs. No.5, Akruti Cantre Point, Avenue 3, Near Videsh Chakala Midc Mumbai, Cakala Bhavan, G Block BKC, Gilban MIDC S.O. Area, Bandra Kurla Complex, Mumbai-400093. Bandra East, Mumbai-400051. PAN NO. AOAPP 2615 L Appellant Respondent : Mr. Bharat Kumar Assessee by : Mr. Arun Kanti Datta, C…

Ganesharam Galbaram Mali, Mumbai vs. DCIT, Central Circle 4(2), Mumbai

In the result the appeals of the assessee bearing ITA No

ITA 8349/MUM/2025[2017-18]Status: DisposedITAT Mumbai12 Mar 2026AY 2017-18
Section 132Section 132(4)Section 153CSection 250Section 69Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORESHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER ITA No.8347/Mum/2025(Assessment year: 2019-20) ITA No.8348/Mum/2025 (Assessment year: 2018-19) ITA No.8349/Mum/2025 (Assessment year: 2017-18) Ganesharam Galbaram Mali 74, 7th Floor, Siddhesh Jyoti E Wing, Near, Navjivan Society, Grant Road, Mumbai, Grant Road S.O. Mumbai vs The Deputy Commissioner of Income Tax, Central Circle 4(2), Mumbai Kautilya Bhawan, C41-43, Avenue 3, near VideshBhavan, G Block BKC, Gilban Area, Bandra Kurla Complex, Bandra East, Mumbai- 400051 PAN…

Ganesharam Galbaram Mali, Mumbai vs. DCIT Central Circle 4(2), Mumbai

In the result the appeals of the assessee bearing ITA No

ITA 8348/MUM/2025[2018-19]Status: DisposedITAT Mumbai12 Mar 2026AY 2018-19

Bench: Us.

For Appellant: Shri Bharat Kumar, CAFor Respondent: Shri Arun Kanti Datta (CIT DR)
Section 132Section 132(4)Section 153CSection 250Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORESHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER ITA No.8348/Mum/2025 (Assessment year: 2018-19) Ganesharam Galbaram Mali vs The Deputy Commissioner of 74, 7thFloor,Siddhesh Jyoti E Income Tax, Central Circle 4(2), Wing, Near, Navjivan Society, Mumbai Grant Road, Mumbai, Grant Kautilya Bhawan, C41-43, Avenue Road S.O. Mumbai 3, near VideshBhavan, G Block BKC, Gilban Area, Bandra Kurla Complex, Bandra East, Mumbai- PAN: AJRPG0533E 400051 APPELLANT RESPONDENT Assessee by : Shri Bharat Kumar, CA Respondent by : Shri Arun K…

Ganesharam Galbaram Mali, Mumbai vs. DCIT Central Circle 4(2), Mumbai

In the result the appeals of the assessee bearing ITA No

ITA 8347/MUM/2025[2019-20]Status: DisposedITAT Mumbai12 Mar 2026AY 2019-20

Bench: Us.

For Appellant: Shri Bharat Kumar, CAFor Respondent: Shri Arun Kanti Datta (CIT DR)
Section 132Section 132(4)Section 153CSection 250Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORESHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER ITA No.8348/Mum/2025 (Assessment year: 2018-19) Ganesharam Galbaram Mali vs The Deputy Commissioner of 74, 7thFloor,Siddhesh Jyoti E Income Tax, Central Circle 4(2), Wing, Near, Navjivan Society, Mumbai Grant Road, Mumbai, Grant Kautilya Bhawan, C41-43, Avenue Road S.O. Mumbai 3, near VideshBhavan, G Block BKC, Gilban Area, Bandra Kurla Complex, Bandra East, Mumbai- PAN: AJRPG0533E 400051 APPELLANT RESPONDENT Assessee by : Shri Bharat Kumar, CA Respondent by : Shri Arun K…

Akash Somany, Khol Road, Kund, Rewari vs. ITO, Rewari

In the result, the appeal of the Assessee is partly allowed

ITA 4907/DEL/2025[2022-23]Status: DisposedITAT Delhi11 Mar 2026AY 2022-23

Bench: Shri Challa Nagendra Prasad & Shri M. Balaganeshakash Somany, Vs. Ito, Khol Road, Kund, Rewari, Rewari Haryana (Appellant) (Respondent) Pan: Aknps7897J Assessee By : Shri Raghav Sharma, Ca Shri Dhananjay Bhardwaj, Adv Revenue By: Shri Om Prakash, Sr. Dr Date Of Hearing 13/01/2026 Date Of Pronouncement 11/03/2026

For Appellant: Shri Raghav Sharma, CAFor Respondent: Shri Om Prakash, Sr. DR
Section 142(1)Section 143(2)Section 143(3)

…he Assessee for furnishing bogus bills. Hence the onus casted on the Assessee stands duly discharged. We find that the Learned AR rightly placed reliance on the decision of Hon’ble Supreme Court in the case of CIT vs Odeon Builders Private Limited reported in 418 ITR 315 (SC) in support of his contentions wherein it was held that when all the relevant documents supporting the purchases were furnished by an Assessee, the entire value of purchases could not be disallowed by the revenue. 13. In view of the above observations and all the documentary evidences furnished by the Assessee, we have no hesitation to delet…

Rswm Limited, Rajasthan vs. Dy. Commissioner of Income Tax, Central Circle-31, Delhi

In the result, the appeal of the assessee is partly allowed

ITA 4876/DEL/2025[2012-13]Status: DisposedITAT Delhi11 Mar 2026AY 2012-13

Bench: Shri Challa Nagendra Prasad & Shri M. Balaganeshrswm Ltd, Vs. Dcit, Kharigram, Gulabpur, Central Circle-31, Bhilwara, Rajasthan Delhi (Appellant) (Respondent) Pan: Aaacr9700M Assessee By : Shri Satyajeet Goyal, Ca Revenue By: Shri Om Prakash, Sr. Dr Date Of Hearing 13/01/2026 Date Of Pronouncement 11/03/2026

For Appellant: Shri Satyajeet Goyal, CAFor Respondent: Shri Om Prakash, Sr. DR
Section 132Section 139(1)Section 142(1)Section 143(3)Section 147Section 148Section 153ASection 37

…ore the ld AO, the onus stands duly discharged by the assessee and thereafter the onus gets shifted to revenue. We also find that the reliance placed by the ld AR on the decision of the Hon'ble Supreme Court in the cased of Odeon Builders Pvt. Ltd reported in 418 ITR 315 is squarely applicable to the facts of the instant case and respectfully following the same, we delete the disallowance of purchase of Rs. 30,50,706/- in the facts and circumstances of the instant case. Accordingly, Ground No. 2 raised by the assessee is allowed. RSWM Ltd 12. In the result, the appeal of the assessee is partly allowed. Order pr…

Bhagawati M Jain, Dombivali vs. Ward 3(1), Kalyan

In the result, appeal of the assessee is allowed

ITA 2408/MUM/2025[2018-2019]Status: DisposedITAT Mumbai10 Mar 2026AY 2018-2019

Bench: Shri Pawan Singh & Shri Girish Agrawalassessment Year: 2018-19 Bhagawati M Jain Income Tax Officer C-22, Bhanu Chs, Ward 3(1), Bhanu Nagar, Dombivali East, 2Nd Floor, Rani Mansion, Vs. Kalyan - 421201 Kalyan-Murbad Rd, Maharashtra Kalyan-Dombivali, Maharashtra, 421301 (Pan: Aatpj1123G) (Appellant) (Respondent) Present For: Assessee : Shri Viraj Mehta, Ca Revenue : Shri Aditya Rai, Sr. Dr Date Of Hearing : 22.12.2025 Date Of Pronouncement : 10.03.2026 O R D E R Per Girish Agrawal: This Appeal Filed By The Assessee Is Against The Order Of National Faceless Appeal Centre (Nfac), Delhi, Vide Order No. Itba/Nfac/S/250/2024-25/1073449956(1), Dated 19.02.2025, Passed Against The Assessment Order By Assessing Officer, National Faceless Assessment Centre, Delhi, U/S. 147 R.W.S.144B Of The Income- Tax Act (Hereinafter Referred To As The “Act”), Dated 26.02.2024, For Assessment Year 2018-19. 2. Grounds Taken By Assessee Are Reproduced As Under:

For Appellant: Shri Viraj Mehta, CAFor Respondent: Shri Aditya Rai, Sr. DR
Section 132Section 139(1)Section 147Section 148Section 148ASection 151Section 153CSection 69B

…examine witness, whose statements are relied upon, results in breach of principles of natural justice. It is a serious flaw, which renders the order a nullity. 6.2. We also place our reliance on the decision in the case of CIT vs. ODEON Builders (P) Limited 418 ITR 315, wherein it is held that addition/disallowance made solely on third party information without subjecting it to further scrutiny and denying the opportunity of cross examination of the third party, renders the addition/disallowance bad in law. 6.3. Hon'ble Supreme Court in the case of KP Varghese vs. ITO [1981] 131 ITR 597 (SC) observed in Para 4…

Abdullatif Ibrahim Badarpura, Mumbai vs. DCIT Central Circle 4(2), Mumbai

ITA 8407/MUM/2025[2018-2019]Status: DisposedITAT Mumbai27 Feb 2026AY 2018-2019

Bench: Shri Narender Kumar Choudhry & Shri Jagadish

Section 132Section 153Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI JAGADISH, ACCOUNTANT MEMBER ITA Nos. 7803 & 7804/Mum/2025 A.Ys: 2018-19 & 2019-20 Ashok Hanjaji Mali Vs. ACIT, Income Tax Central 20, Rangoli Time Complex, Circle 4(2), Mumbai Dr. B. S. Ambedkar Road, Parel (East), Mumbai – 400012 PAN/GIR No. ANBPM7350B (Applicant) (Respondent) ITA Nos. 8406, 8407& 8408/Mum/2025 A.Ys: 2017-18, 2018-19& 2019-20 Abdullatif Ibrahim Vs. DCIT, Central Circle, Mumbai Badarpura Room No. 06, Mohammed Umar Rajab Road, 71, Morland Road, Mumbai Central, Mumbai – 400008. PAN…

Abdullatif Ibrahim Badarpura, Mumbai vs. DCIT Central Circle 4(2), Mumbai

ITA 8406/MUM/2025[2017-2018]Status: DisposedITAT Mumbai27 Feb 2026AY 2017-2018

Bench: Shri Narender Kumar Choudhry & Shri Jagadish

Section 132Section 153Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI JAGADISH, ACCOUNTANT MEMBER ITA Nos. 7803 & 7804/Mum/2025 A.Ys: 2018-19 & 2019-20 Ashok Hanjaji Mali Vs. ACIT, Income Tax Central 20, Rangoli Time Complex, Circle 4(2), Mumbai Dr. B. S. Ambedkar Road, Parel (East), Mumbai – 400012 PAN/GIR No. ANBPM7350B (Applicant) (Respondent) ITA Nos. 8406, 8407& 8408/Mum/2025 A.Ys: 2017-18, 2018-19& 2019-20 Abdullatif Ibrahim Vs. DCIT, Central Circle, Mumbai Badarpura Room No. 06, Mohammed Umar Rajab Road, 71, Morland Road, Mumbai Central, Mumbai – 400008. PAN…