MR. SAURABH ANIL GANDHI ,MUMBAI vs. INCOME TAX OFFICER WARD 42(3)(3), MUMBAI
In the result, the appeal by the assessee is dismissed
ITA 8437/MUM/2025[2010-11]Status: DisposedITAT Mumbai10 Feb 2026AY 2010-11
Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhailmr. Saurabh Anil Gandhi A-502 Chanakya Chs Ltd. Mahavir Nagar, Opp. Ekta Nagar, New Link Road, Kandivali West, Mumbai- 400067 ............... Appellant Pan: Aelpg7302J
For Appellant: Shri Nikhil Tiwari a/wFor Respondent: Shri Pravin Salunkhe, Sr. DR
Section 132Section 147Section 148Section 153CSection 250Section 35Section 80Section 80G
12A and notification under section 35AC, the fact of payment through banking channels and certain tribunal orders favourable to other donors is not sufficient to discharge that onus once the Department has produced credible, fresh and corroborative material arising out of a lawful search and survey. The Investigation Wing's findings demonstrate an organised modus operandi: cheques/RTGS receipts into
