PCIT v. Pavitra Realcon Pvt. Ltd.

481 ITR 663High Court#7935 most cited

What is PCIT v. Pavitra Realcon Pvt. Ltd. authority for?

Section 69A requires the assessee to be found as the owner of the unexplained money. If the source of cash is established, addition under Section 69A is not permissible.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2026 to 2026.

Also referred to as

PCIT v. Pavitra Realcon Pvt. Ltd. · Section 69A · unexplained money · ownership of money · source of cash · addition u/s 69A

Sections most often in play

Section 132Section 143(3)Section 147Section 69ASection 131(1A)Section 132(4)Section 69CSection 26(3)

Judgments citing PCIT v. Pavitra Realcon Pvt. 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

…on’ble Jurisdictional Delhi High Court:- ITA Nos. 5098 to 5104/Del/2025 Sameer Mutreja ITA Nos. 4951 to 4957/Del/2025 Sachin Mutreja a) PCIT vs Best Infrastructure (India) (P.) Ltd reported in 397 ITR 82 (Del) b) PCIT vs Pavitra Realcon Pvt. Ltd reported in 481 ITR 663 (Del) c) PCIT vs Anand Kumar Jain reported in 133 taxmann.com 288 (Del HC). 35. Now let us get into the applicability of provisions of section 69A of the Act per se. The mandatory requirement under Section 69A of the Act is that the assessee must be found to be the owner of the money, which has not been established. No evidence of cash with the…

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

…on’ble Jurisdictional Delhi High Court:- ITA Nos. 5098 to 5104/Del/2025 Sameer Mutreja ITA Nos. 4951 to 4957/Del/2025 Sachin Mutreja a) PCIT vs Best Infrastructure (India) (P.) Ltd reported in 397 ITR 82 (Del) b) PCIT vs Pavitra Realcon Pvt. Ltd reported in 481 ITR 663 (Del) c) PCIT vs Anand Kumar Jain reported in 133 taxmann.com 288 (Del HC). 35. Now let us get into the applicability of provisions of section 69A of the Act per se. The mandatory requirement under Section 69A of the Act is that the assessee must be found to be the owner of the money, which has not been established. No evidence of cash with the…

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

…on’ble Jurisdictional Delhi High Court:- ITA Nos. 5098 to 5104/Del/2025 Sameer Mutreja ITA Nos. 4951 to 4957/Del/2025 Sachin Mutreja a) PCIT vs Best Infrastructure (India) (P.) Ltd reported in 397 ITR 82 (Del) b) PCIT vs Pavitra Realcon Pvt. Ltd reported in 481 ITR 663 (Del) c) PCIT vs Anand Kumar Jain reported in 133 taxmann.com 288 (Del HC). 35. Now let us get into the applicability of provisions of section 69A of the Act per se. The mandatory requirement under Section 69A of the Act is that the assessee must be found to be the owner of the money, which has not been established. No evidence of cash with the…

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

…on’ble Jurisdictional Delhi High Court:- ITA Nos. 5098 to 5104/Del/2025 Sameer Mutreja ITA Nos. 4951 to 4957/Del/2025 Sachin Mutreja a) PCIT vs Best Infrastructure (India) (P.) Ltd reported in 397 ITR 82 (Del) b) PCIT vs Pavitra Realcon Pvt. Ltd reported in 481 ITR 663 (Del) c) PCIT vs Anand Kumar Jain reported in 133 taxmann.com 288 (Del HC). 35. Now let us get into the applicability of provisions of section 69A of the Act per se. The mandatory requirement under Section 69A of the Act is that the assessee must be found to be the owner of the money, which has not been established. No evidence of cash with the…

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

…on’ble Jurisdictional Delhi High Court:- ITA Nos. 5098 to 5104/Del/2025 Sameer Mutreja ITA Nos. 4951 to 4957/Del/2025 Sachin Mutreja a) PCIT vs Best Infrastructure (India) (P.) Ltd reported in 397 ITR 82 (Del) b) PCIT vs Pavitra Realcon Pvt. Ltd reported in 481 ITR 663 (Del) c) PCIT vs Anand Kumar Jain reported in 133 taxmann.com 288 (Del HC). 35. Now let us get into the applicability of provisions of section 69A of the Act per se. The mandatory requirement under Section 69A of the Act is that the assessee must be found to be the owner of the money, which has not been established. No evidence of cash with the…

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

…on’ble Jurisdictional Delhi High Court:- ITA Nos. 5098 to 5104/Del/2025 Sameer Mutreja ITA Nos. 4951 to 4957/Del/2025 Sachin Mutreja a) PCIT vs Best Infrastructure (India) (P.) Ltd reported in 397 ITR 82 (Del) b) PCIT vs Pavitra Realcon Pvt. Ltd reported in 481 ITR 663 (Del) c) PCIT vs Anand Kumar Jain reported in 133 taxmann.com 288 (Del HC). 35. Now let us get into the applicability of provisions of section 69A of the Act per se. The mandatory requirement under Section 69A of the Act is that the assessee must be found to be the owner of the money, which has not been established. No evidence of cash with the…

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

…on’ble Jurisdictional Delhi High Court:- ITA Nos. 5098 to 5104/Del/2025 Sameer Mutreja ITA Nos. 4951 to 4957/Del/2025 Sachin Mutreja a) PCIT vs Best Infrastructure (India) (P.) Ltd reported in 397 ITR 82 (Del) b) PCIT vs Pavitra Realcon Pvt. Ltd reported in 481 ITR 663 (Del) c) PCIT vs Anand Kumar Jain reported in 133 taxmann.com 288 (Del HC). 35. Now let us get into the applicability of provisions of section 69A of the Act per se. The mandatory requirement under Section 69A of the Act is that the assessee must be found to be the owner of the money, which has not been established. No evidence of cash with the…

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

…on’ble Jurisdictional Delhi High Court:- ITA Nos. 5098 to 5104/Del/2025 Sameer Mutreja ITA Nos. 4951 to 4957/Del/2025 Sachin Mutreja a) PCIT vs Best Infrastructure (India) (P.) Ltd reported in 397 ITR 82 (Del) b) PCIT vs Pavitra Realcon Pvt. Ltd reported in 481 ITR 663 (Del) c) PCIT vs Anand Kumar Jain reported in 133 taxmann.com 288 (Del HC). 35. Now let us get into the applicability of provisions of section 69A of the Act per se. The mandatory requirement under Section 69A of the Act is that the assessee must be found to be the owner of the money, which has not been established. No evidence of cash with the…

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

…on’ble Jurisdictional Delhi High Court:- ITA Nos. 5098 to 5104/Del/2025 Sameer Mutreja ITA Nos. 4951 to 4957/Del/2025 Sachin Mutreja a) PCIT vs Best Infrastructure (India) (P.) Ltd reported in 397 ITR 82 (Del) b) PCIT vs Pavitra Realcon Pvt. Ltd reported in 481 ITR 663 (Del) c) PCIT vs Anand Kumar Jain reported in 133 taxmann.com 288 (Del HC). 35. Now let us get into the applicability of provisions of section 69A of the Act per se. The mandatory requirement under Section 69A of the Act is that the assessee must be found to be the owner of the money, which has not been established. No evidence of cash with the…

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

…on’ble Jurisdictional Delhi High Court:- ITA Nos. 5098 to 5104/Del/2025 Sameer Mutreja ITA Nos. 4951 to 4957/Del/2025 Sachin Mutreja a) PCIT vs Best Infrastructure (India) (P.) Ltd reported in 397 ITR 82 (Del) b) PCIT vs Pavitra Realcon Pvt. Ltd reported in 481 ITR 663 (Del) c) PCIT vs Anand Kumar Jain reported in 133 taxmann.com 288 (Del HC). 35. Now let us get into the applicability of provisions of section 69A of the Act per se. The mandatory requirement under Section 69A of the Act is that the assessee must be found to be the owner of the money, which has not been established. No evidence of cash with the…

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

…on’ble Jurisdictional Delhi High Court:- ITA Nos. 5098 to 5104/Del/2025 Sameer Mutreja ITA Nos. 4951 to 4957/Del/2025 Sachin Mutreja a) PCIT vs Best Infrastructure (India) (P.) Ltd reported in 397 ITR 82 (Del) b) PCIT vs Pavitra Realcon Pvt. Ltd reported in 481 ITR 663 (Del) c) PCIT vs Anand Kumar Jain reported in 133 taxmann.com 288 (Del HC). 35. Now let us get into the applicability of provisions of section 69A of the Act per se. The mandatory requirement under Section 69A of the Act is that the assessee must be found to be the owner of the money, which has not been established. No evidence of cash with the…

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

…on’ble Jurisdictional Delhi High Court:- ITA Nos. 5098 to 5104/Del/2025 Sameer Mutreja ITA Nos. 4951 to 4957/Del/2025 Sachin Mutreja a) PCIT vs Best Infrastructure (India) (P.) Ltd reported in 397 ITR 82 (Del) b) PCIT vs Pavitra Realcon Pvt. Ltd reported in 481 ITR 663 (Del) c) PCIT vs Anand Kumar Jain reported in 133 taxmann.com 288 (Del HC). 35. Now let us get into the applicability of provisions of section 69A of the Act per se. The mandatory requirement under Section 69A of the Act is that the assessee must be found to be the owner of the money, which has not been established. No evidence of cash with the…

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

…on’ble Jurisdictional Delhi High Court:- ITA Nos. 5098 to 5104/Del/2025 Sameer Mutreja ITA Nos. 4951 to 4957/Del/2025 Sachin Mutreja a) PCIT vs Best Infrastructure (India) (P.) Ltd reported in 397 ITR 82 (Del) b) PCIT vs Pavitra Realcon Pvt. Ltd reported in 481 ITR 663 (Del) c) PCIT vs Anand Kumar Jain reported in 133 taxmann.com 288 (Del HC). 35. Now let us get into the applicability of provisions of section 69A of the Act per se. The mandatory requirement under Section 69A of the Act is that the assessee must be found to be the owner of the money, which has not been established. No evidence of cash with the…

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

…on’ble Jurisdictional Delhi High Court:- ITA Nos. 5098 to 5104/Del/2025 Sameer Mutreja ITA Nos. 4951 to 4957/Del/2025 Sachin Mutreja a) PCIT vs Best Infrastructure (India) (P.) Ltd reported in 397 ITR 82 (Del) b) PCIT vs Pavitra Realcon Pvt. Ltd reported in 481 ITR 663 (Del) c) PCIT vs Anand Kumar Jain reported in 133 taxmann.com 288 (Del HC). 35. Now let us get into the applicability of provisions of section 69A of the Act per se. The mandatory requirement under Section 69A of the Act is that the assessee must be found to be the owner of the money, which has not been established. No evidence of cash with the…

PCIT v. Pavitra Realcon Pvt. Ltd. (481 ITR 663) — Cited in 14 Judgments | BharatTax