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

A statement recorded under Section 132(4) of the Income Tax Act, 1961, does not by itself constitute incriminating material for making additions to income.

How many judgments cite PCIT v. Best Infrastructure (India) (P.) Ltd.?

786 judgments on BharatTax cite PCIT v. Best Infrastructure (India) (P.) Ltd. (397 ITR 82), spanning 2017 to 2026.

Which sections of the Income Tax Act does PCIT v. Best Infrastructure (India) (P.) Ltd. come up under?

It is most often cited in judgments turning on Section 143(3), Section 153A, Section 132(4), Section 132, Section 147, Section 69A.

PCIT v. Best Infrastructure (India) (P.) Ltd. (397 ITR 82)

DCIT, Circle -18, New Delhi vs. Sant Lal Aggarwal, Jhajjar

Appeals are dismissed

ITA 2413/DEL/2022[2011-12]Status: DisposedITAT Delhi29 Sept 2025AY 2011-12

Bench: Shri Anubhav Sharma & Shri Krinwant Sahaya.Y. 2010-11 [U/S 143(3)/147] A.Y. 2010-11 (U/S 271D) A.Y. 2010-11 (U/S 271E) A.Y. 2011-12[(U/S 143(3)/147] A.Y. 2011-12 [U/S 271D] A.Y. 2011-12 [U/S 271E] A.Y. 2012-13 [U/S 271D] A.Y. 2012-13 (U/S 271E] A.Y. 2013-14 [U/S 143(3)/147]

Section 143(3)Section 147Section 271DSection 271E

…boration done by learned AO and further, no cross examination provided by learned AO with regards to statements relied in the order of assessment. Judgment of Hon'ble High Court of Delhi in the case of PCIT vs Best Infrastructure (India) Pet. Ltd. reported in 397 ITR 82 is also relied, as was also relied by learned CIT (A). 6.1 On second issue (Departmental Ground No. 3) assessee’s counsel’s arguments are as under: 5 ITA Nos. 2410 to 2415/Del/22 & ITA Nos. 771, 772 & 903/Del/2024 Sant Lal Aggarwal iii) With regards to addition on protective basis of a sum of Rs. 1, 28, 42, 239/-, it was submitted that the sol…

DCIT, Central Circle-18, New Delhi vs. Sant Lal Aggarwal, Jhajjar

Appeals are dismissed

ITA 2412/DEL/2022[F.Y-2011-12]Status: DisposedITAT Delhi29 Sept 2025

Bench: Shri Anubhav Sharma & Shri Krinwant Sahaya.Y. 2010-11 [U/S 143(3)/147] A.Y. 2010-11 (U/S 271D) A.Y. 2010-11 (U/S 271E) A.Y. 2011-12[(U/S 143(3)/147] A.Y. 2011-12 [U/S 271D] A.Y. 2011-12 [U/S 271E] A.Y. 2012-13 [U/S 271D] A.Y. 2012-13 (U/S 271E] A.Y. 2013-14 [U/S 143(3)/147]

Section 143(3)Section 147Section 271DSection 271E

…boration done by learned AO and further, no cross examination provided by learned AO with regards to statements relied in the order of assessment. Judgment of Hon'ble High Court of Delhi in the case of PCIT vs Best Infrastructure (India) Pet. Ltd. reported in 397 ITR 82 is also relied, as was also relied by learned CIT (A). 6.1 On second issue (Departmental Ground No. 3) assessee’s counsel’s arguments are as under: 5 ITA Nos. 2410 to 2415/Del/22 & ITA Nos. 771, 772 & 903/Del/2024 Sant Lal Aggarwal iii) With regards to addition on protective basis of a sum of Rs. 1, 28, 42, 239/-, it was submitted that the sol…

DCIT, Circle-18, New Delhi vs. Sant Lal Aggarwal, Jhajjar

Appeals are dismissed

ITA 2411/DEL/2022[2011-12]Status: DisposedITAT Delhi29 Sept 2025AY 2011-12

Bench: Shri Anubhav Sharma & Shri Krinwant Sahaya.Y. 2010-11 [U/S 143(3)/147] A.Y. 2010-11 (U/S 271D) A.Y. 2010-11 (U/S 271E) A.Y. 2011-12[(U/S 143(3)/147] A.Y. 2011-12 [U/S 271D] A.Y. 2011-12 [U/S 271E] A.Y. 2012-13 [U/S 271D] A.Y. 2012-13 (U/S 271E] A.Y. 2013-14 [U/S 143(3)/147]

Section 143(3)Section 147Section 271DSection 271E

…boration done by learned AO and further, no cross examination provided by learned AO with regards to statements relied in the order of assessment. Judgment of Hon'ble High Court of Delhi in the case of PCIT vs Best Infrastructure (India) Pet. Ltd. reported in 397 ITR 82 is also relied, as was also relied by learned CIT (A). 6.1 On second issue (Departmental Ground No. 3) assessee’s counsel’s arguments are as under: 5 ITA Nos. 2410 to 2415/Del/22 & ITA Nos. 771, 772 & 903/Del/2024 Sant Lal Aggarwal iii) With regards to addition on protective basis of a sum of Rs. 1, 28, 42, 239/-, it was submitted that the sol…

DCIT, Central Circle -18, New Delhi vs. Sant Lal Aggarwal, Jhajjar

Appeals are dismissed

ITA 2410/DEL/2022[2010-11]Status: DisposedITAT Delhi29 Sept 2025AY 2010-11

Bench: Shri Anubhav Sharma & Shri Krinwant Sahaya.Y. 2010-11 [U/S 143(3)/147] A.Y. 2010-11 (U/S 271D) A.Y. 2010-11 (U/S 271E) A.Y. 2011-12[(U/S 143(3)/147] A.Y. 2011-12 [U/S 271D] A.Y. 2011-12 [U/S 271E] A.Y. 2012-13 [U/S 271D] A.Y. 2012-13 (U/S 271E] A.Y. 2013-14 [U/S 143(3)/147]

Section 143(3)Section 147Section 271DSection 271E

…boration done by learned AO and further, no cross examination provided by learned AO with regards to statements relied in the order of assessment. Judgment of Hon'ble High Court of Delhi in the case of PCIT vs Best Infrastructure (India) Pet. Ltd. reported in 397 ITR 82 is also relied, as was also relied by learned CIT (A). 6.1 On second issue (Departmental Ground No. 3) assessee’s counsel’s arguments are as under: 5 ITA Nos. 2410 to 2415/Del/22 & ITA Nos. 771, 772 & 903/Del/2024 Sant Lal Aggarwal iii) With regards to addition on protective basis of a sum of Rs. 1, 28, 42, 239/-, it was submitted that the sol…

Ajay Garg, Dehradun vs. ACIT Central Circle Dehradun, Dehradun

In the result, appeal of the assessee is partly allowed

ITA 200/DDN/2024[2015-2016]Status: DisposedITAT Dehradun26 Sept 2025AY 2015-2016

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal

Section 132(4)Section 139(1)Section 147Section 148Section 148(2)Section 151Section 250

…The Co-ordinate Bench of Tribunal in the case of Best City Infrastructure Ltd. vide order dated 31.05.2016 has held that not providing opportunity of cross examination makes the addition invalid. This order is upheld by Hon'ble Delhi High Court as reported in 397 ITR 82. Similar view is expressed by Hon'ble High Courts in following cases: -PCIT vs. Pavitra Realcom Pvt. Ltd. in ITA No.579/2018 (Delhi) -PCIT vs. Esspal International Pvt. Ltd. in ITA No.25/2024 (Rajsthan) -Dr. M. Malliya vs. ACIT in TCA No.284/11 (Madras). Therefore, not providing the opportunity to cross examine the witness whose statements are r…

Late Shri Mahabir Prasad(Legal Heir Ms. Parul Kansaria), Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Bengaluru

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

ITA 412/BANG/2024[2020-21]Status: DisposedITAT Bangalore26 Sept 2025AY 2020-21

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

Section 132Section 143(3)Section 144Section 153CSection 153D

…al. This is also because of ITA Nos.410-412-169-170- CO 6/Bang/2024 Page 19 of 40 the reason that no person can incriminate himself by making a statement against himself. 38. Honourable Delhi High court in case of PCIT V Best Infrastructure Private limited [ 397 ITR 82 ] (Delhi) PCIT vs Best Infrastructure (India) (P) Ltd [TS-5668-HC-2017(Delhi)-O] where the question was Whether having regard to the materials seized in the course of search under section 132 and the statements made on behalf of the assessee, additions made by the Assessing Officer under section 153A, were not justified as held by the Income-tax A…

Late Shri Mahabir Prasad(Legal Heir Ms. Parul Kansaria), Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle - 1(3), Bengaluru

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

ITA 411/BANG/2024[2019-20]Status: DisposedITAT Bangalore26 Sept 2025AY 2019-20

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

Section 132Section 143(3)Section 144Section 153CSection 153D

…al. This is also because of ITA Nos.410-412-169-170- CO 6/Bang/2024 Page 19 of 40 the reason that no person can incriminate himself by making a statement against himself. 38. Honourable Delhi High court in case of PCIT V Best Infrastructure Private limited [ 397 ITR 82 ] (Delhi) PCIT vs Best Infrastructure (India) (P) Ltd [TS-5668-HC-2017(Delhi)-O] where the question was Whether having regard to the materials seized in the course of search under section 132 and the statements made on behalf of the assessee, additions made by the Assessing Officer under section 153A, were not justified as held by the Income-tax A…

Late Shri Mahabir Prasad(Legal Heir Ms. Parul Kansaria), Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Bengaluru

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

ITA 410/BANG/2024[2018-19]Status: DisposedITAT Bangalore26 Sept 2025AY 2018-19

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

Section 132Section 143(3)Section 144Section 153CSection 153D

…al. This is also because of ITA Nos.410-412-169-170- CO 6/Bang/2024 Page 19 of 40 the reason that no person can incriminate himself by making a statement against himself. 38. Honourable Delhi High court in case of PCIT V Best Infrastructure Private limited [ 397 ITR 82 ] (Delhi) PCIT vs Best Infrastructure (India) (P) Ltd [TS-5668-HC-2017(Delhi)-O] where the question was Whether having regard to the materials seized in the course of search under section 132 and the statements made on behalf of the assessee, additions made by the Assessing Officer under section 153A, were not justified as held by the Income-tax A…

DCIT, Central Circle-1(3), Bengaluru vs. Late Shri Mahabir Prasad (Legal Heir Ms. Parul Kansaria), Bengaluru

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

ITA 170/BANG/2024[2018-19]Status: DisposedITAT Bangalore26 Sept 2025AY 2018-19

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

Section 132Section 143(3)Section 144Section 153CSection 153D

…ial. This is also because of Page 19 of 40 ITA Nos.410-412-169-170- CO 6/Bang/2024 the reason that no person can incriminate himself by making a statement against himself. 38. Honourable Delhi High court in case of PCIT V Best Infrastructure Private limited [ 397 ITR 82 ] (Delhi) PCIT vs Best Infrastructure (India) (P) Ltd [TS-5668-HC-2017(Delhi)-O] where the question was Whether having regard to the materials seized in the course of search under section 132 and the statements made on behalf of the assessee, additions made by the Assessing Officer under section 153A, were not justified as held by the Income-tax A…

DCIT, Central Circle-1(3), Baengaluru vs. Late Shri Mahabir Prasad(Legal Heir Ms. Parul Kansaria), Bengaluru

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

ITA 169/BANG/2024[2017-18]Status: DisposedITAT Bangalore26 Sept 2025AY 2017-18

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

Section 132Section 143(3)Section 144Section 153CSection 153D

…al. This is also because of ITA Nos.410-412-169-170- CO 6/Bang/2024 Page 19 of 40 the reason that no person can incriminate himself by making a statement against himself. 38. Honourable Delhi High court in case of PCIT V Best Infrastructure Private limited [ 397 ITR 82 ] (Delhi) PCIT vs Best Infrastructure (India) (P) Ltd [TS-5668-HC-2017(Delhi)-O] where the question was Whether having regard to the materials seized in the course of search under section 132 and the statements made on behalf of the assessee, additions made by the Assessing Officer under section 153A, were not justified as held by the Income-tax A…