PCIT v. Best Infrastructure (India) (P.) Ltd.

397 ITR 82High Court2017#65 most cited

What is PCIT v. Best Infrastructure (India) (P.) Ltd. authority for?

Statements recorded under Section 132(4) of the Income-tax Act do not, by themselves or on a standalone basis, constitute sufficient incriminating material for making additions or assessments under Section 153A, without corroborative evidence discovered during search and a nexus between the statement and such material.

781

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

PCIT v. Best Infrastructure · Section 132(4) statement · incriminating material · Section 153A assessment · corroborative evidence · standalone statement · retracted statement · search and seizure · addition based on statement

Also reported as

84 Taxmann.com 2872017 SCC OnLine DEL 9591

Sections most often in play

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

Issues it is cited on

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

Judgments citing PCIT v. Best Infrastructure (India) (P.) Ltd.

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

…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, 5029 & 5030/DEL/2019) - para 17 3.3. At page 25 to 28 at para 6.5 of the Assessment order the Ld. AO has reproduced the rep…

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

…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, 5029 & 5030/DEL/2019) - para 17 3.3. At page 25 to 28 at para 6.5 of the Assessment order the Ld. AO has reproduced the rep…

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

…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, 5029 & 5030/DEL/2019) - para 17 3.3. At page 25 to 28 at para 6.5 of the Assessment order the Ld. AO has reproduced the rep…

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

…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, 5029 & 5030/DEL/2019) - para 17 3.3. At page 25 to 28 at para 6.5 of the Assessment order the Ld. AO has reproduced the rep…

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

…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, 5029 & 5030/DEL/2019) - para 17 3.3. At page 25 to 28 at para 6.5 of the Assessment order the Ld. AO has reproduced the rep…

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

…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, 5029 & 5030/DEL/2019) - para 17 3.3. At page 25 to 28 at para 6.5 of the Assessment order the Ld. AO has reproduced the rep…

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

…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, 5029 & 5030/DEL/2019) - para 17 3.3. At page 25 to 28 at para 6.5 of the Assessment order the Ld. AO has reproduced the rep…

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

…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, 5029 & 5030/DEL/2019) - para 17 3.3. At page 25 to 28 at para 6.5 of the Assessment order the Ld. AO has reproduced the rep…

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

…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, 5029 & 5030/DEL/2019) - para 17 3.3. At page 25 to 28 at para 6.5 of the Assessment order the Ld. AO has reproduced the rep…

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

…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, 5029 & 5030/DEL/2019) - para 17 3.3. At page 25 to 28 at para 6.5 of the Assessment order the Ld. AO has reproduced the rep…

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

…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, 5029 & 5030/DEL/2019) - para 17 3.3. At page 25 to 28 at para 6.5 of the Assessment order the Ld. AO has reproduced the rep…

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

…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, 5029 & 5030/DEL/2019) - para 17 3.3. At page 25 to 28 at para 6.5 of the Assessment order the Ld. AO has reproduced the rep…

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

…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, 5029 & 5030/DEL/2019) - para 17 3.3. At page 25 to 28 at para 6.5 of the Assessment order the Ld. AO has reproduced the rep…

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

…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, 5029 & 5030/DEL/2019) - para 17 3.3. At page 25 to 28 at para 6.5 of the Assessment order the Ld. AO has reproduced the rep…

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

…e of search as held in the case of CIT v. Harjeev Aggarwal [2016] 70 taxmann.com 95 (Delhi). Expressway Services Pvt. Ltd. 37. The assessee has relied upon the decision in the case of Pr. CIT v. Best Infrastructure (India) (P.) Ltd. [2017] 84 taxmann.com 287/397 ITR 82 (Delhi), where it was held that, statements recorded under Section 132(4) of the Act, by themselves do not constitute incriminating material as has been explained in the case of Harjeev Aggarwal(supra). In the case of CIT v. Naresh Kumar Agarwal [2015] 369 ITR 171(AP), the Hon'ble Court held that the provision embedded in sub-section 132(4) of the…

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

…e of search as held in the case of CIT v. Harjeev Aggarwal [2016] 70 taxmann.com 95 (Delhi). Expressway Services Pvt. Ltd. 37. The assessee has relied upon the decision in the case of Pr. CIT v. Best Infrastructure (India) (P.) Ltd. [2017] 84 taxmann.com 287/397 ITR 82 (Delhi), where it was held that, statements recorded under Section 132(4) of the Act, by themselves do not constitute incriminating material as has been explained in the case of Harjeev Aggarwal(supra). In the case of CIT v. Naresh Kumar Agarwal [2015] 369 ITR 171(AP), the Hon'ble Court held that the provision embedded in sub-section 132(4) of the…

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

…e of search as held in the case of CIT v. Harjeev Aggarwal [2016] 70 taxmann.com 95 (Delhi). Expressway Services Pvt. Ltd. 37. The assessee has relied upon the decision in the case of Pr. CIT v. Best Infrastructure (India) (P.) Ltd. [2017] 84 taxmann.com 287/397 ITR 82 (Delhi), where it was held that, statements recorded under Section 132(4) of the Act, by themselves do not constitute incriminating material as has been explained in the case of Harjeev Aggarwal(supra). In the case of CIT v. Naresh Kumar Agarwal [2015] 369 ITR 171(AP), the Hon'ble Court held that the provision embedded in sub-section 132(4) of the…

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

…sing authority has mechanically made the addition of Rs. 7 crores and added back the same amount only on the basis of statement 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 decisi…

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

…essing authority has mechanically made the addition of Rs.7 crores and added back the same amount only on the basis of statement 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 decisio…

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

…sing authority has mechanically made the addition of Rs. 7 crores and added back the same amount only on the basis of statement 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 decisi…

Showing 1–20 of 781 · Page 1 of 40

...