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?

Assessment based solely on a statement recorded under Section 132(4) of the Income Tax Act requires the statement to be relatable to incriminating material or evidence found during the search, especially when considering Section 158BB(1) which restricts computation of undisclosed income to evidence found during search.

583

judgments rely on this decision, according to BharatTax’s citation analysis of 367,518 Indian tax judgments — from 2017 to 2026.

Also referred to as

CIT v Harjeev Aggarwal · section 132(4) · section 158BB(1) · incriminating material · undisclosed income · search and seizure · statement recorded · income tax assessment

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

Kashyap Kaniyalal Mehta, Mumbai vs. DCIT CC-4(1), Mumbai

In the result, appeals of the assessee are allowed

ITA 6200/MUM/2024[2015-16]Status: DisposedITAT Mumbai27 Mar 2026AY 2015-16
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 6199/MUM/2024[2014-15]Status: DisposedITAT Mumbai27 Mar 2026AY 2014-15
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 6198/MUM/2024[2012-13]Status: DisposedITAT Mumbai27 Mar 2026AY 2012-13
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 6197/MUM/2024[2011-12]Status: DisposedITAT Mumbai27 Mar 2026AY 2011-12
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…

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

…nt having been made by the assessee which is not permitted. 22. There is no legal infirmity in the order passed by the Tribunal. iii) 397 ITR 82 (Del) CIT v. Best Infrastructure (India) (P) Ltd. iv) ITA No. 5585/D/2015 dated 19.3.2019 Smt. Shivali Mahajan v) 290 CTR 263 (Del) CIT v Harjeev Agarwal. vi) ITA No. 3332/D/2017 dated 29.12.2017 /s Brahmaputra Finlease (P) Ltd vii) CBDT in instruction no. F.No. 286/98/2013-IT (Inv.II) 1.7 Reliance in this regard is placed on the following decisions wherein it has been held that the assessing officer is duty bound to compute income of the assessee in accordance with la…

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

…ent having been made by the assessee which is not permitted. 22. There is no legal infirmity in the order passed by the Tribunal. iii) 397 ITR 82 (Del) CIT v. Best Infrastructure (India) (P) Ltd. iv) ITA No. 5585/D/2015 dated 19.3.2019 Smt. Shivali Mahajan v) 290 CTR 263 (Del) CIT v Harjeev Agarwal. vi) ITA No. 3332/D/2017 dated 29.12.2017 /s Brahmaputra Finlease (P) Ltd vii) CBDT in instruction no. F.No. 286/98/2013-IT (Inv.II) 1.7 Reliance in this regard is placed on the following decisions wherein it has been held that the assessing officer is duty bound to compute income of the assessee in accordance with law…

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

…nt having been made by the assessee which is not permitted. 22. There is no legal infirmity in the order passed by the Tribunal. iii) 397 ITR 82 (Del) CIT v. Best Infrastructure (India) (P) Ltd. iv) ITA No. 5585/D/2015 dated 19.3.2019 Smt. Shivali Mahajan v) 290 CTR 263 (Del) CIT v Harjeev Agarwal. vi) ITA No. 3332/D/2017 dated 29.12.2017 /s Brahmaputra Finlease (P) Ltd vii) CBDT in instruction no. F.No. 286/98/2013-IT (Inv.II) 1.7 Reliance in this regard is placed on the following decisions wherein it has been held that the assessing officer is duty bound to compute income of the assessee in accordance with la…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH 'F': NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA Nos.5515 to 5521/Del/2025 along with ITA Nos.7838 to 7844/Del/2025 Assessment Years: 2018-19 to 2024-25 M/s Vestige Marketing Pvt.Ltd., A-89, Okhla Industrial Area, Okhla Phase-II, Techkhand, South East Delhi, Delhi - 110 020. PAN: AABCV8616R. (Appellant) Vs. Deputy Commissioner of Income Tax, Central Circle-05, Delhi. (Respondent/Cross-Appellant) Assessee by : Shri Amit Goel and Shri Pranav Yadav, Advocates. Revenue by : Ms. Monika Singh, CIT-DR. Date o…

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

…nt having been made by the assessee which is not permitted. 22. There is no legal infirmity in the order passed by the Tribunal. iii) 397 ITR 82 (Del) CIT v. Best Infrastructure (India) (P) Ltd. iv) ITA No. 5585/D/2015 dated 19.3.2019 Smt. Shivali Mahajan v) 290 CTR 263 (Del) CIT v Harjeev Agarwal. vi) ITA No. 3332/D/2017 dated 29.12.2017 /s Brahmaputra Finlease (P) Ltd vii) CBDT in instruction no. F.No. 286/98/2013-IT (Inv.II) 1.7 Reliance in this regard is placed on the following decisions wherein it has been held that the assessing officer is duty bound to compute income of the assessee in accordance with la…

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

…ent having been made by the assessee which is not permitted. 22. There is no legal infirmity in the order passed by the Tribunal. iii) 397 ITR 82 (Del) CIT v. Best Infrastructure (India) (P) Ltd. iv) ITA No. 5585/D/2015 dated 19.3.2019 Smt. Shivali Mahajan v) 290 CTR 263 (Del) CIT v Harjeev Agarwal. vi) ITA No. 3332/D/2017 dated 29.12.2017 /s Brahmaputra Finlease (P) Ltd vii) CBDT in instruction no. F.No. 286/98/2013-IT (Inv.II) 1.7 Reliance in this regard is placed on the following decisions wherein it has been held that the assessing officer is duty bound to compute income of the assessee in accordance with law…

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

…ent having been made by the assessee which is not permitted. 22. There is no legal infirmity in the order passed by the Tribunal. iii) 397 ITR 82 (Del) CIT v. Best Infrastructure (India) (P) Ltd. iv) ITA No. 5585/D/2015 dated 19.3.2019 Smt. Shivali Mahajan v) 290 CTR 263 (Del) CIT v Harjeev Agarwal. vi) ITA No. 3332/D/2017 dated 29.12.2017 /s Brahmaputra Finlease (P) Ltd vii) CBDT in instruction no. F.No. 286/98/2013-IT (Inv.II) 1.7 Reliance in this regard is placed on the following decisions wherein it has been held that the assessing officer is duty bound to compute income of the assessee in accordance with law…

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

ITA 5516/DEL/2025[2019-20]Status: DisposedITAT Delhi20 Mar 2026AY 2019-20

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH 'F' : NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA Nos.5515 to 5521/Del/2025 along with ITA Nos.7838 to 7844/Del/2025 Assessment Years: 2018-19 to 2024-25 M/s Vestige Marketing Pvt.Ltd., A-89, Okhla Industrial Area, Okhla Phase-II, Techkhand, South East Delhi, Delhi - 110 020. PAN: AABCV8616R. (Appellant) Vs. Deputy Commissioner of Income Tax, Central Circle-05, Delhi. (Respondent/Cross-Appellant) Assessee by Shri Amit Goel and Shri Pranav Yadav, Advocates. Revenue by Ms. Monika Singh, CIT-DR. Date of h…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH 'F': NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA Nos.5515 to 5521/Del/2025 along with ITA Nos.7838 to 7844/Del/2025 Assessment Years: 2018-19 to 2024-25 M/s Vestige Marketing Vs. Deputy Commissioner of Pvt.Ltd., Income Tax, A-89, Okhla Industrial Area, Central Circle-05, Okhla Phase-II, Techkhand, Delhi. South East Delhi, Delhi - 110 020. PAN: AABCV8616R. (Appellant) (Respondent/Cross-Appellant) Assessee by : Shri Amit Goel and Shri Pranav Yadav, Advocates. Revenue by : Ms. Monika Singh, CIT-DR. Date o…

Assistant Commissioner of Income Tax, Central Circle, Panaji, Goa vs. Bagkiya Constructions Pvt. Ltd, Goa

The appeal of the Revenue is partly allowed in aforestated terms

ITA 148/PAN/2023[2017-18]Status: DisposedITAT Panaji27 Feb 2026AY 2017-18

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Years: 2017-2018 Asstt. Commissioner Of Income Tax, Central Circle, Panaji, Goa. . . . . . . . Appellant V/S M/S Bagkiya Construction Pvt. Ltd. Sf-3, Building No.-3. Techno Cidade, Chogam Rd., Alto Porvorim, Goa-403521. Pan: Aaccb9382M . . . . . . . Respondent Represented Assessee By: None For The Respondent Revenue By: Mr Senthil Kumar [‘Ld. Dr’] Date Of Conclusive Hearing : 29/01/2026 Date Of Pronouncement : 27/02/2026 Order Per G. D. Padmahshali; This Revenue’S Appeal Filed U/S 253(2) Of The Income- Tax Act, 1961 [‘The Act’] Challenges The Order Dt. 29/05/2023 Passed U/S 250 Of The Act By Commissioner Of Income Tax(Appeals-2), Panaji [‘Ld. Cit(A)’] Which In Turn Wheeled From The Order Dt. 25/08/2021 Passed U/S 147 Of The Act By Acit, Central Circle, Panaji, Goa [‘Ld. Ao’] Anent To Assessment Year 2017-18.[‘Ay’]

For Appellant: None for theFor Respondent: Mr Senthil Kumar [‘Ld. DR’]
Section 127(2)Section 131Section 133ASection 139(1)Section 143(1)Section 143(2)Section 147Section 148Section 250Section 253(2)

…was retracted in the course of assessment. The respondent assessee equally relied upon the judicial precedents as were relied before first appellate authority viz; ‘ACIT Vs BS Yediyurappa’ [ITA No. 14/Bang/2029 dt. 07/04/2022], ‘CIT Vs Harjeev Agrawal’ [2016 290 CTR 263 (Del)], ‘PCIT Vs Best Infrastructure (India) Pvt Ltd. [2017, 397 ITR 82(Del)] and ‘Common Cause Vs UOI [ 2017, 77 taxmann.com 245 (SC)]. ITAT-Panaji Page 28 of 39 ACIT Vs M/s Bagkiya Construction Pvt. Ltd. ITA No. 148/PAN/2025 AY: 2017-18 17. As noted earlier during the course of survey proceedings certain IMs in the form of three diaries invent…

Deputy Commissioner of Income Tax, Central Cirlce-1(4), Chennai vs. Ramanathan Viswanathan, Chennai

ITA 1597/CHNY/2025[2015-16]Status: DisposedITAT Chennai22 Jan 2026AY 2015-16
For Appellant: Shri. V. Naga PrasadFor Respondent: Smt. E. Pavuna Sundari
Section 132Section 139Section 142(1)Section 153ASection 153CSection 250

…in the course of search for the AO to assume jurisdiction to disturb unabated assessments of the assessee, unless they are backed by some corroborative evidence. Some of the relevant decisions taken note of by us are as follows:- (i) CIT v. Harjeev Aggarwal (290 CTR 263) (Del HC) “19. In view of the settled legal position, the first and foremost issue to be addressed is whether a statement recorded under Section 132 (4) of the Act would by itself be sufficient to assess the income, as disclosed by the Assessee in its statement, under the Provisions of Chapter XIV-B of the Act. 20. In our view, a plain reading of…

Deputy Commissioner of Income Tax, Central Circle-1(4), Chennai vs. Ramanathan Viswanathan, Chennai

In the result, all appeals filed by the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1556/CHNY/2025[2016]Status: DisposedITAT Chennai22 Jan 2026

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Shri. V. Naga PrasadFor Respondent: Smt. E. Pavuna Sundari
Section 132Section 139Section 142(1)Section 153ASection 153CSection 250

…the course of search for the AO to assume jurisdiction to disturb unabated assessments of the assessee, unless they are backed by some corroborative evidence. Some of the relevant decisions taken note of by us are as follows:- (i) CIT v. Harjeev Aggarwal (290 CTR 263) (Del HC) “19. In view of the settled legal position, the first and foremost issue to be addressed is whether a statement recorded under Section 132 (4) of the Act would by itself be sufficient to assess the income, as disclosed by the Assessee in its statement, under the Provisions of Chapter XIV-B of the Act. 20. In our view, a plain reading…

R.Viswanathan, Chennai vs. The Deputy Commissioner of Income Tax, Central Circle-1(4), Chennai

ITA 1324/CHNY/2025[2017-18]Status: DisposedITAT Chennai22 Jan 2026AY 2017-18
For Appellant: Shri. V. Naga PrasadFor Respondent: Smt. E. Pavuna Sundari
Section 132Section 139Section 142(1)Section 153ASection 153CSection 250

…in the course of search for the AO to assume jurisdiction to disturb unabated assessments of the assessee, unless they are backed by some corroborative evidence. Some of the relevant decisions taken note of by us are as follows:- (i) CIT v. Harjeev Aggarwal (290 CTR 263) (Del HC) “19. In view of the settled legal position, the first and foremost issue to be addressed is whether a statement recorded under Section 132 (4) of the Act would by itself be sufficient to assess the income, as disclosed by the Assessee in its statement, under the Provisions of Chapter XIV-B of the Act. 20. In our view, a plain reading of…

R.Viswanathan, Chennai vs. The Deputy Commissioner of Income Tax, Central Circle-1(4), Chennai

ITA 1323/CHNY/2025[2016-17]Status: DisposedITAT Chennai22 Jan 2026AY 2016-17

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1321 To 1324/Chny/2025 िनधारण वष/Assessment Years: 2014-15 To 2017-18 R. Viswanathan, Flat No.A-4, Rams Anjali Atrium No.8, Sundaram Salai, R.A. Puram, Chennai-600 028. [Pan: Adlpv 6760 G] V. The Dcit, Central Circle-1(4), Chennai. (अपीलाथ/Appellant) (यथ/Respondent) आयकर अपील सं./Ita Nos.1556 & 1597/Chny/2025 िनधारण वष/Assessment Years: 2016-17 & 2015-16 The Dcit, Central Circle-1(4), Chennai. V. R. Viswanathan, Flat No.A-4, Rams Anjali Atrium No.8, Sundaram Salai, R.A. Puram, Chennai-600 028. [Pan: Adlpv 6760 G] (अपीलाथ/Appellant) : (यथ/Respondent) अपीलाथ की ओर से/ Assessee By : Shri. V. Naga Prasad, Advocate/Ar थ की ओर से /Department By : Smt. E. Pavuna Sundari, Cit/Dr सुनवाईकतारीख/Date Of Hearing : 29.10.2025 / 17.11.2025 घोषणाकतारीख /Date Of Pronouncement : 22.01.2026 :: 2 ::

For Appellant: Shri. V. Naga PrasadFor Respondent: Smt. E. Pavuna Sundari
Section 132Section 139Section 142(1)Section 153ASection 153CSection 250

…in the course of search for the AO to assume jurisdiction to disturb unabated assessments of the assessee, unless they are backed by some corroborative evidence. Some of the relevant decisions taken note of by us are as follows:- (i) CIT v. Harjeev Aggarwal (290 CTR 263) (Del HC) "19. In view of the settled legal position, the first and foremost issue to be addressed is whether a statement recorded under Section 132 (4) of the Act would by itself be sufficient to assess the income, as disclosed by the Assessee in its statement, under the Provisions of Chapter XIV-B of the Act. 20. In our view, a plain reading of…

R.Viswanathan, Chennai vs. The Deputy Commissioner of Income Tax, Central Circle-1(4), Chennai

ITA 1322/CHNY/2025[2015-16]Status: DisposedITAT Chennai22 Jan 2026AY 2015-16
For Appellant: Shri. V. Naga PrasadFor Respondent: Smt. E. Pavuna Sundari
Section 132Section 139Section 142(1)Section 153ASection 153CSection 250

…in the course of search for the AO to assume jurisdiction to disturb unabated assessments of the assessee, unless they are backed by some corroborative evidence. Some of the relevant decisions taken note of by us are as follows:- (i) CIT v. Harjeev Aggarwal (290 CTR 263) (Del HC) “19. In view of the settled legal position, the first and foremost issue to be addressed is whether a statement recorded under Section 132 (4) of the Act would by itself be sufficient to assess the income, as disclosed by the Assessee in its statement, under the Provisions of Chapter XIV-B of the Act. 20. In our view, a plain reading of…

Shabnam Bharatinder Singh, New Delhi vs. DCIT, Central Circle-32, Delhi

In the result, appeal of the assessee is allowed

ITA 3142/DEL/2025[2019-20]Status: DisposedITAT Delhi12 Dec 2025AY 2019-20

Bench: Shri Sudhir Kumar & Shri Manish Agarwal

Section 143(2)Section 153CSection 250

…ITA No.3141 & 3142/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.3141 & 3142/Del/2025 [Assessment Years : 2018-19 & 2019-20] M/s. Shabnam Bharatinder vs DCIT, Singh, 70 D, Sainik Farms, Central Circle-32, New Delhi-110062 New Delhi PAN-ANRPS3607D APPELLANT RESPONDENT Appellant by Ms. Vibhooti Malhotra, Adv. Respondent by Shri Sanjay Kumar, CIT DR Date of Hearing 18.09.2025 Date of Pronouncement 12.12.2025 ORDER PER MANISH AGARWAL, AM : The captioned appeals are filed by assessee against the se…