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“voluntary admission”

Search & SeizureSection 132(4)Section 132(4)73 judgments

DEPUTY COMMISSIONER OF INCOME TAX , CHENNAI vs. SINGHVI DEVELOPERS , VELLORE

In the result, both appeals of Revenue and the assessee are dismissed

ITA 974/CHNY/2025[2019-20]Status: DisposedITAT Chennai24 Feb 2026AY 2019-20

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Raviआयकर अपील सं./I.T.A. No.648/Chny/2025 िनधा"रण वष"/Assessment Year: 2019-20 M/S. Singhvi Developers, Vs. The Deputy Commissioner Of No. 5/3, Kasi Chetty Street, Income Tax, Ambur 635 803. Central Circle 3(3), Chennai. [Pan:Acdfs5183R] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.974/Chny/2025 िनधा"रण वष"/Assessment Year: 2019-20 The Deputy Commissioner Of Vs. M/S. Singhvi Developers, Income Tax, No. 5/3, Kasi Chetty Street, Central Circle 3(3), Ambur 635 803. Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Assessee By : Shri D. Anand, Advocate ""थ" की ओर से/Department By : Shri C.N. Bipin, Cit सुनवाई की तारीख/ Date Of Hearing : 13.01.2026 घोषणा की तारीख /Date Of Pronouncement 24.02.2026 : आदेश /O R D E R Per S.S. Viswanethra Ravi: Both The Cross Appeals Filed By The Assessee As Well As The Revenue Are Directed Against The Order Dated 20.12.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals) 20, Chennai For The Assessment Year 2019-20. 2

For Appellant: Shri D. Anand, AdvocateFor Respondent: Shri C.N. Bipin, CIT
Section 132Section 132(4)Section 143(3)

seized in the statement recorded u/s 132(4) of the Act during the course of search on 02.11.2018. Subsequently, the appellant had also made voluntary admission after two months vide his sworn statement dated 29.12.2018 for the same amount by furnishing the person/entity-wise unaccounted income. Thus, the above cited decision

SINGHVI DEVELOPERS,AMBUR vs. DCIT CENTRAL CIRCLE 3(3), CHENNAI

In the result, both appeals of Revenue and the assessee are dismissed

ITA 648/CHNY/2025[2019-20]Status: DisposedITAT Chennai24 Feb 2026AY 2019-20

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Raviआयकर अपील सं./I.T.A. No.648/Chny/2025 िनधा"रण वष"/Assessment Year: 2019-20 M/S. Singhvi Developers, Vs. The Deputy Commissioner Of No. 5/3, Kasi Chetty Street, Income Tax, Ambur 635 803. Central Circle 3(3), Chennai. [Pan:Acdfs5183R] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.974/Chny/2025 िनधा"रण वष"/Assessment Year: 2019-20 The Deputy Commissioner Of Vs. M/S. Singhvi Developers, Income Tax, No. 5/3, Kasi Chetty Street, Central Circle 3(3), Ambur 635 803. Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Assessee By : Shri D. Anand, Advocate ""थ" की ओर से/Department By : Shri C.N. Bipin, Cit सुनवाई की तारीख/ Date Of Hearing : 13.01.2026 घोषणा की तारीख /Date Of Pronouncement 24.02.2026 : आदेश /O R D E R Per S.S. Viswanethra Ravi: Both The Cross Appeals Filed By The Assessee As Well As The Revenue Are Directed Against The Order Dated 20.12.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals) 20, Chennai For The Assessment Year 2019-20. 2

For Appellant: Shri D. Anand, AdvocateFor Respondent: Shri C.N. Bipin, CIT
Section 132Section 132(4)Section 143(3)

seized in the statement recorded u/s 132(4) of the Act during the course of search on 02.11.2018. Subsequently, the appellant had also made voluntary admission after two months vide his sworn statement dated 29.12.2018 for the same amount by furnishing the person/entity-wise unaccounted income. Thus, the above cited decision

BANGAR RAJU PENMETSA,BHIMAVARAM vs. ACIT., CENTRAL CIRCLE -1(4), HYDERABAD

ITA 1178/HYD/2025[2016-17]Status: DisposedITAT Hyderabad12 Dec 2025AY 2016-17

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 132Section 250

during the course of search further confirms that the seized documents vide serial no. 1 to 71 of Annexure A/PBR/01 belong to him. This voluntary admission, read together with the seized document, strengthens the case of the Department that the assessee was fully aware of the transaction, and no fabricated

KARUTURI VEERA VENKATA RAVI PRASAD,KOVVUR MANDAL vs. ACIT., CENTRAL CIRCLE-2(2), AAYAKARBHAVAN, HYDERABAD

In the result, all the appeals filed by the assessee are dismissed

ITA 797/HYD/2025[2020-21]Status: DisposedITAT Hyderabad29 Oct 2025AY 2020-21

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 132Section 153A

appellant's father Sri K. Venkata Rao and HUF. The Id. AO has also failed to appreciate the fact that there are voluntary admission during the course of search proceedings. 4. The Ld. AO failed to appreciate the fact that though the appellant and his family members

KARUTURI VEERA VENKATA RAVI PRASAD,KOVVUR MANDAL vs. ACIT., CENTRAL CIRCLE-2(2), HYDERABAD

In the result, all the appeals filed by the assessee are dismissed

ITA 796/HYD/2025[2017-18]Status: DisposedITAT Hyderabad29 Oct 2025AY 2017-18

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 132Section 153A

appellant's father Sri K. Venkata Rao and HUF. The Id. AO has also failed to appreciate the fact that there are voluntary admission during the course of search proceedings. 4. The Ld. AO failed to appreciate the fact that though the appellant and his family members

KARUTURI VEERA VENKATA RAVI PRASAD,KOVVUR MANDAL vs. ACIT., CENTRAL CIRCLE-2(2), HYDERABAD

In the result, all the appeals filed by the assessee are dismissed

ITA 795/HYD/2025[2014-15]Status: DisposedITAT Hyderabad29 Oct 2025AY 2014-15

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 132Section 153A

appellant's father Sri K. Venkata Rao and HUF. The Id. AO has also failed to appreciate the fact that there are voluntary admission during the course of search proceedings. 4. The Ld. AO failed to appreciate the fact that though the appellant and his family members

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, TIRUVANNAMALAI,

ITA 1655/CHNY/2025[2021-22]Status: DisposedITAT Chennai21 Oct 2025AY 2021-22

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 1650, 1651, 1652, 1653, 1654 & 1655/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16, 2017-18, 2018-19, 2019-20, 2020-21 & 2021-22 The Dcit, Central Circle 2 (2), Chennai. Ethirajulu Vajravel Kumaran, 50A, Bhavaji Nagar, 2Nd Street, Chengam Road, Tiruvannamalai - 606 601. (अपीलार्थी/Appellant) अपीलार्थी की ओर से/Appellant By प्रत्यर्थी की ओर से/Respondent By सुनवाई की तारीख/Date Of Hearing Pan: Alipk 1937H (प्रत्यर्थी/Respondent) : Shri Shiva Srinivas, Cit : Shri R. Venkata Raman, Ca : 03.09.2025 घोषणा की तारीख/Date Of Pronouncement : 21.10.2025 आदेश/Order Per George George K: These Six Appeals Filed By The Revenue Are Directed Against Different Orders Of Commissioner Of Income Tax (Appeal), Chennai-19, Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called 'The Act'). The Orders Of Cit(A) Arise Out Of Orders Of Ao Imposing Penalties U/S.271(1)(C) / 270A / 271Aa Of The Act. The Relevant Assessment Years Are 2015-16, 2017-18, To 2021-22. The Details Of The Respective Appeals Preferred By The Revenue Are As Under: - S. No.

Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 250Section 271(1)(c)

आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH, CHENNAI श्री जॉर्ज जॉर्ज के, उपाध्यक्ष

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, THIRUVANNAMALAI

ITA 1654/CHNY/2025[2020-21]Status: DisposedITAT Chennai21 Oct 2025AY 2020-21

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 1650, 1651, 1652, 1653, 1654 & 1655/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16, 2017-18, 2018-19, 2019-20, 2020-21 & 2021-22 The Dcit, Central Circle 2 (2), Chennai. (अपीलार्थी/Appellant) Vs. Ethirajulu Vajravel Kumaran, 50A, Bhavaji Nagar, 2Nd Street, Chengam Road, Tiruvannamalai - 606 601. Pan: Alipk 1937H (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/Appellant By प्रत्यर्थी की ओर से/Respondent By सुनवाई की तारीख/Date Of Hearing घोषणा की तारीख/Date Of Pronouncement : Shri Shiva Srinivas, Cit : Shri R. Venkata Raman, Ca : 03.09.2025 : 21.10.2025 आदेश/Order Per George George K: These Six Appeals Filed By The Revenue Are Directed Against Different Orders Of Commissioner Of Income Tax (Appeal), Chennai-19, Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called 'The Act'). The Orders Of Cit(A) Arise Out Of Orders Of Ao Imposing Penalties U/S.271(1)(C) / 270A / 271Aa Of The Act. The Relevant Assessment Years Are 2015-16, 2017-18, To 2021-22. The Details Of The Respective Appeals Preferred By The Revenue Are As Under: - S. No.

Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 250Section 271(1)(c)

आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH, CHENNAI श्री जॉर्ज जॉर्ज के, उपाध्यक्ष

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, THIRUVANNAMALAI

ITA 1653/CHNY/2025[2019-20]Status: DisposedITAT Chennai21 Oct 2025AY 2019-20

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 1650, 1651, 1652, 1653, 1654 & 1655/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16, 2017-18, 2018-19, 2019-20, 2020-21 & 2021-22 The Dcit, Central Circle 2 (2), Chennai. (अपीलार्थी/Appellant) अपीलार्थी की ओर से/Appellant By प्रत्यर्थी की ओर से/Respondent By सुनवाई की तारीख/Date Of Hearing Vs. Ethirajulu Vajravel Kumaran, 50A, Bhavaji Nagar, 2Nd Street, Chengam Road, Tiruvannamalai - 606 601. Pan: Alipk 1937H (प्रत्यर्थी/Respondent) : Shri Shiva Srinivas, Cit : Shri R. Venkata Raman, Ca : 03.09.2025 घोषणा की तारीख/Date Of Pronouncement : 21.10.2025 आदेश/Order Per George George K: These Six Appeals Filed By The Revenue Are Directed Against Different Orders Of Commissioner Of Income Tax (Appeal), Chennai-19, Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called 'The Act'). The Orders Of Cit(A) Arise Out Of Orders Of Ao Imposing Penalties U/S.271(1)(C) / 270A / 271Aa Of The Act. The Relevant Assessment Years Are 2015-16, 2017-18, To 2021-22. The Details Of The Respective Appeals Preferred By The Revenue Are As Under: - S. No.

Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 250Section 271(1)(c)

आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH, CHENNAI श्री जॉर्ज जॉर्ज के, उपाध्यक्ष

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, TIRUVANNAMALAI

ITA 1652/CHNY/2025[2018-19]Status: DisposedITAT Chennai21 Oct 2025AY 2018-19

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 1650, 1651, 1652, 1653, 1654 & 1655/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16, 2017-18, 2018-19, 2019-20, 2020-21 & 2021-22 The Dcit, Central Circle 2 (2), Chennai. Ethirajulu Vajravel Kumaran, 50A, Bhavaji Nagar, 2Nd Street, Chengam Road, Tiruvannamalai - 606 601. (अपीलार्थी/Appellant) Vs. Pan: Alipk 1937H (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/Appellant By : Shri Shiva Srinivas, Cit प्रत्यर्थी की ओर से/Respondent By : Shri R. Venkata Raman, Ca सुनवाई की तारीख/Date Of Hearing : 03.09.2025 घोषणा की तारीख/Date Of Pronouncement : 21.10.2025 आदेश/Order Per George George K: These Six Appeals Filed By The Revenue Are Directed Against Different Orders Of Commissioner Of Income Tax (Appeal), Chennai-19, Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called 'The Act'). The Orders Of Cit(A) Arise Out Of Orders Of Ao Imposing Penalties U/S.271(1)(C) / 270A / 271Aa Of The Act. The Relevant Assessment Years Are 2015-16, 2017-18, To 2021-22. The Details Of The Respective Appeals Preferred By The Revenue Are As Under: - S. No.

For Appellant: Shri Shiva Srinivas, CITFor Respondent: Shri R. Venkata Raman, CA
Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 250Section 271(1)(c)

आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH, CHENNAI श्री जॉर्ज जॉर्ज के, उपाध्यक्ष

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, TIRUVANNAMALAI

ITA 1651/CHNY/2025[2017-18]Status: DisposedITAT Chennai21 Oct 2025AY 2017-18

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 1650, 1651, 1652, 1653, 1654 & 1655/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16, 2017-18, 2018-19, 2019-20, 2020-21 & 2021-22 The Dcit, Central Circle 2 (2), Chennai. (अपीलार्थी/Appellant) अपीलार्थी की ओर से/Appellant By प्रत्यर्थी की ओर से/Respondent By सुनवाई की तारीख/Date Of Hearing Vs. Ethirajulu Vajravel Kumaran, 50A, Bhavaji Nagar, 2Nd Street, Chengam Road, Tiruvannamalai - 606 601. Pan: Alipk 1937H (प्रत्यर्थी/Respondent) : Shri Shiva Srinivas, Cit : Shri R. Venkata Raman, Ca : 03.09.2025 घोषणा की तारीख/Date Of Pronouncement : 21.10.2025 आदेश/Order Per George George K: These Six Appeals Filed By The Revenue Are Directed Against Different Orders Of Commissioner Of Income Tax (Appeal), Chennai-19, Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called 'The Act'). The Orders Of Cit(A) Arise Out Of Orders Of Ao Imposing Penalties U/S.271(1)(C) / 270A / 271Aa Of The Act. The Relevant Assessment Years Are 2015-16, 2017-18, To 2021-22. The Details Of The Respective Appeals Preferred By The Revenue Are As Under: - S. No.

Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 250Section 271(1)(c)

आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH, CHENNAI श्री जॉर्ज जॉर्ज के, उपाध्यक्ष

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. ETHIRAJULU VAJRAVEL KUMARAN, CHENNAI

ITA 1650/CHNY/2025[2015-16]Status: DisposedITAT Chennai21 Oct 2025AY 2015-16

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 1650, 1651, 1652, 1653, 1654 & 1655/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16, 2017-18, 2018-19, 2019-20, 2020-21 & 2021-22 The Dcit, Central Circle 2 (2), Chennai. (अपीलार्थी/Appellant) अपीलार्थी की ओर से/Appellant By प्रत्यर्थी की ओर से/Respondent By सुनवाई की तारीख/Date Of Hearing Vs. Ethirajulu Vajravel Kumaran, 50A, Bhavaji Nagar, 2Nd Street, Chengam Road, Tiruvannamalai - 606 601. Pan: Alipk 1937H (प्रत्यर्थी/Respondent) : Shri Shiva Srinivas, Cit : Shri R. Venkata Raman, Ca : 03.09.2025 घोषणा की तारीख/Date Of Pronouncement : 21.10.2025 आदेश/Order Per George George K: These Six Appeals Filed By The Revenue Are Directed Against Different Orders Of Commissioner Of Income Tax (Appeal), Chennai-19, Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called 'The Act'). The Orders Of Cit(A) Arise Out Of Orders Of Ao Imposing Penalties U/S.271(1)(C) / 270A / 271Aa Of The Act. The Relevant Assessment Years Are 2015-16, 2017-18, To 2021-22. The Details Of The Respective Appeals Preferred By The Revenue Are As Under: - S. No.

Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 250Section 271(1)(c)

आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH, CHENNAI श्री जॉर्ज जॉर्ज के, उपाध्यक्ष

JAYARAM REDDY BOOPESH REDDY,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(4), BENGALURU

In the result the appeal of the assessee is hereby partly allowed for statistical purposes

ITA 711/BANG/2025[2021-22]Status: DisposedITAT Bangalore09 Oct 2025AY 2021-22

Bench: Shri Narender Kumar Chodhry & Shri Waseem Ahmed

For Appellant: Shri Bharat, CAFor Respondent: Shri Shivanad Kalakeri, CIT (DR)
Section 132Section 132(4)Section 153A

DCIT reported in 52 taxmann.com 449 emphasized that even if supporting documents are not examined, additions can still be sustained on the basis of voluntary admission. The Hon’ble Supreme Court later upheld this view. 7.9 Based on the above facts and judicial guidance, the AO finally held that

JAYARAMA REDDY BOOPESH REDDY,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(4), BENGALURU

ITA 710/BANG/2025[2020-21]Status: DisposedITAT Bangalore09 Oct 2025AY 2020-21

Bench: Shri Narender Kumar Chodhry & Shri Waseem Ahmed

For Appellant: Shri Bharat, CAFor Respondent: Shri Shivanad Kalakeri, CIT (DR)
Section 132Section 132(4)Section 153A

DCIT reported in 52 taxmann.com 449 emphasized that even if supporting documents are not examined, additions can still be sustained on the basis of voluntary admission. The Hon'ble Supreme Court later upheld this view. 7.9 Based on the above facts and judicial guidance, the AO finally held that

JAYARAMA REDDY BOOPESH REDDY,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(4), BENGALURU

ITA 709/BANG/2025[2018-19]Status: DisposedITAT Bangalore09 Oct 2025AY 2018-19

Bench: Shri Narender Kumar Chodhry & Shri Waseem Ahmed

For Appellant: Shri Bharat, CAFor Respondent: Shri Shivanad Kalakeri, CIT (DR)
Section 132Section 132(4)Section 153A

DCIT reported in 52 taxmann.com 449 emphasized that even if supporting documents are not examined, additions can still be sustained on the basis of voluntary admission. The Hon'ble Supreme Court later upheld this view. 7.9 Based on the above facts and judicial guidance, the AO finally held that

JAYARAMA REDDY BOOPESH REDDY,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(4), BENGALURU

ITA 708/BANG/2025[2016-17]Status: DisposedITAT Bangalore09 Oct 2025AY 2016-17

Bench: Shri Narender Kumar Chodhry & Shri Waseem Ahmed

For Appellant: Shri Bharat, CAFor Respondent: Shri Shivanad Kalakeri, CIT (DR)
Section 132Section 132(4)Section 153A

DCIT reported in 52 taxmann.com 449 emphasized that even if supporting documents are not examined, additions can still be sustained on the basis of voluntary admission. The Hon'ble Supreme Court later upheld this view. 7.9 Based on the above facts and judicial guidance, the AO finally held that

JAYARAMA REDDY BOOPESH REDDY,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(4), BENGALURU

ITA 706/BANG/2025[2014-15]Status: DisposedITAT Bangalore09 Oct 2025AY 2014-15

Bench: Shri Narender Kumar Chodhry & Shri Waseem Ahmed

For Appellant: Shri Bharat, CAFor Respondent: Shri Shivanad Kalakeri, CIT (DR)
Section 132Section 132(4)Section 153A

DCIT reported in 52 taxmann.com 449 emphasized that even if supporting documents are not examined, additions can still be sustained on the basis of voluntary admission. The Hon'ble Supreme Court later upheld this view. 7.9 Based on the above facts and judicial guidance, the AO finally held that

JAYARAMA REDDY BOOPESH REDDY,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRLCE-2(4), BENGALURU

ITA 705/BANG/2025[2013-14]Status: DisposedITAT Bangalore09 Oct 2025AY 2013-14

Bench: Shri Narender Kumar Chodhry & Shri Waseem Ahmed

For Appellant: Shri Bharat, CAFor Respondent: Shri Shivanad Kalakeri, CIT (DR)
Section 132Section 132(4)Section 153A

DCIT reported in 52 taxmann.com 449 emphasized that even if supporting documents are not examined, additions can still be sustained on the basis of voluntary admission. The Hon'ble Supreme Court later upheld this view. 7.9 Based on the above facts and judicial guidance, the AO finally held that

ASHU RANI,YAMUNA NAGAR vs. COMMISSIONER APPEAL, NEW DELHI

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

ITA 683/CHANDI/2025[2019-2020]Status: DisposedITAT Chandigarh25 Aug 2025AY 2019-2020

Bench: The Ld. Cit(A) Who Has Confirmed The Addition, Holding That The Assessee Had Not Satisfactorily Explained The Source Of The On-Money Investment.

For Appellant: Shri Manoj Lamba, C.AFor Respondent: Smt. Surinder Kaur Waraich, Addl. CIT, Sr. DR (Virtual)
Section 131Section 147Section 250Section 69

thereby prevented the Revenue from probing deeper and bringing further evidence on record. Thus, the interplay between the absence of corroboration and the voluntary admission must be carefully weighed when deciding the sustainability of the addition under Section 69 of the Act. 7.2 It is further noted from the categorical

SURESH KUMAR REDDY KRISHNAPURAM,KURNOOL vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

ITA 536/HYD/2025[2019-20]Status: DisposedITAT Hyderabad20 Aug 2025AY 2019-20

Bench: Shri Vijay Pal Rao & Shri Manjunatha Gsl. No.

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “B” BENCH: HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA

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