Which cases are most cited on Section 115BE?

CIT v. Naresh Kumar Aggarwala (331 ITR 510) — 26 citing judgments.

How many judgments are there on Section 115BE?

BharatTax indexes 43 ITAT, High Court and Supreme Court judgments that turn on Section 115BE of the Income Tax Act, 1961.

Section 115BE of the Income Tax Act

Q: What is the leading case on Section 115BE of the Income Tax Act?

CIT v. Naresh Kumar Aggarwala (331 ITR 510) is the decision most relied on for Section 115BE, cited in 26 judgments. Loose sheets found during a search can form the basis for additions to undisclosed income unless the assessee successfully disproves the entries. The presumption under Section 132(4A) is automatic, placing the onus on the assessee to provide a plausible explanation to rebut it.

The decision most relied on for Section 115BE is CIT v. Naresh Kumar Aggarwala (331 ITR 510), cited in 26 of the 43 judgments on BharatTax that turn on this section.

Leading authorities on Section 115BE

CIT v. Naresh Kumar Aggarwala

331 ITR 510 · 2011 · High Court

citing judgments

Loose sheets found during a search can form the basis for additions to undisclosed income unless the assessee successfully disproves the entries. The presumption under Section 132(4A) is automatic, placing the onus on the assessee to provide a plausible explanation to rebut it.

Judgments on Section 115BE

Suresh Kumar, Jind vs. Deputy Commissioner, Bhiwani

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

ITA 1070/DEL/2026[2017-18]Status: DisposedITAT Delhi28 Sept 2026AY 2017-18

Bench: Sh. Sudhir Kumar & Sh. Manish Agarwalassessment Year: 2017-18 Suresh Kumar Vs. Deputy Commissioner Of Shree Shiv Shakti Trading Co. Income Tax, Janta Bazar Jind Haryana- Huda Complex, 126102 Bhiwani Pan No. Abkpk0494K Haryana-127021 (Appellant) (Respondent)

Section 115BSection 127Section 133ASection 142(1)Section 143(2)Section 143(3)Section 68

Shyam Lal Muwal, Sikar vs. ITO Ward 1(2), Jaipur

ITA 946/JPR/2026[2015-16]Status: DisposedITAT Jaipur16 Sept 2026AY 2015-16

Bench: Shri Kuldip Singh & Shri Prakash, Accountanct Member Ita No: 946/Jpr/2026 Assessment Year: 2015-16

Section 115Section 142(1)Section 144Section 147Section 148Section 148ASection 234ASection 68

Nobel Overseased Pvt Ltd, Delhi vs. Assesment Unit NFAC Itcome Tax Department, Delhi

In the result, appeal of the assessee is allowed for statistical purposes

ITA 3476/DEL/2026[2022-23]Status: DisposedITAT Delhi05 Aug 2026AY 2022-23

Bench: Sh. Satbeer Singh Godara & Sh. Naveen Chandranobel Overseas Pvt. Ltd. Vs. Assessment Unit D-31, Acharya Niketan, Mayur National Faceless Assessment Vihar, Phase-1, New Delhi Centre Income Tax Department Pan No. Aafcn 1913 K (Appellant) (Respondent) Assessee By Shri Rohan Sarawagi, C.A. Revenue By Shri Zafarul Haque Tanweer, Cit-D.R. Date Of Hearing: 05.08.2026 Date Of Pronouncement: 05.08.2026

Section 144Section 144BSection 68

Ram Ashish, Sonbhadra vs. Assessment Unit, Income Tax Department, Varanasi

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

ITA 161/VNS/2024[2018-2019]Status: DisposedITAT Varanasi20 Jul 2026AY 2018-2019

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2018-19 Ram Ashish V. Assessment Unit, Income Madhupur, Robertsganj, Tax Department, Neac Sonbhadra-231216. Delhi Tan/Pan:Bwwpa9287N (Appellant) (Respondent) Appellant By: Shri Mayank Arora, Advocate Respondent By: Shri Sudipta Paul, Sr. Dr Date Of Hearing: 07 07 2026 Date Of Pronouncement: 20 07 2026 O R D E R

For Appellant: Shri Mayank Arora, AdvocateFor Respondent: Shri Sudipta Paul, Sr. DR

Section 115BSection 147Section 250Section 253(3)Section 271ASection 69A

Aum Jewels, Delhi vs. ITO Ward-28(1), Delhi

In the result, the appeal of the assessee is allowed

ITA 909/DEL/2025[2017-18]Status: DisposedITAT Delhi22 May 2026AY 2017-18

Bench: Shri Raj Kumar Chauhan & Shri Brajesh Kumar Singh

Section 143(2)Section 143(3)

Aum Jewels, Delhi vs. ACIT, Central Circle-28, Delhi

In the result, the appeal of the assessee is allowed

ITA 908/DEL/2025[2018-19]Status: DisposedITAT Delhi22 May 2026AY 2018-19

Bench: Shri Raj Kumar Chauhan & Shri Brajesh Kumar Singh

Section 143(2)Section 143(3)

Chirag Chinubhai Patel, Ahmedabad vs. The ITO, Ward-3(2)(6), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 451/AHD/2026[2017-18]Status: DisposedITAT Ahmedabad27 Apr 2026AY 2017-18

Bench: Dr. B.R.R. Kumar, Vice-Chirag Chinubhai Patel, The Income Tax Officer, 125, Patel Vas, Vs. Ward-3(2)(6), Shah Wadi, Ahmedabad. Narol, Ahmedabad-382405. [Pan :Agmpp2045 G] (Appellant) .. (Respondent) Appellant By : Shri Parin Shah, Ar Respondent By: Shri Saresa Kartik Laxmanbhai, Sr. Dr Date Of Hearing 15.04.2026 Date Of Pronouncement 27.04.2026

For Appellant: Shri Parin Shah, ARFor Respondent: Shri Saresa Kartik Laxmanbhai, Sr. DR

Section 115BSection 68

M.K. Gupta and Sons HUF, C/O Ca Sahil Gupta vs. ITO Ward 59(6), Income Tax Department

In the result, appeal of the assessee is allowed for statistical purposes

ITA 915/DEL/2024[2017-18]Status: DisposedITAT Delhi18 Mar 2026AY 2017-18

Bench: Shri Raj Kumar Chauhan, Hon’Ble & Smt. Renu Jauhri, Hon’Ble

Section 143(3)Section 250Section 68Section 69A

Dinesh Kumar, Gurgaon vs. The Income Tax Officer, Ward 1(4), Gurgaon

In the result, appeal of the assessee is allowed

ITA 5503/DEL/2025[2015-16]Status: DisposedITAT Delhi14 Jan 2026AY 2015-16

Bench: Shri Vikas Awasthyआअसं.5503/धिल्ली/2025 (नि.व. 2015-16) Dinesh Kumar, V & Po Pathreri, Bhora Kalan, Gurgaon, Haryana 122413 ...... अपीलार्थी/Appellant Pan: Duhpk-7924-P बिाम Vs. Income Tax Officer, Ward-1(4), ..... प्रनिवादी/Respondent Gurgaon, Haryana 122016 अपीलार्थी द्वारा/Appellant By : Shri Ishwar, Chartered Accountant प्रधििािीद्वारा/Respondent By : Shri Manoj Kumar, Sr. Dr सुिवाई की निथर्थ/ Date Of Hearing : 16/12/2025 घोषणा की निथर्थ/ Date Of Pronouncement : 14/01/2026 आदेश/Order Per Vikas Awasthy, Jm:

For Appellant: Shri Ishwar, Chartered AccountantFor Respondent: Shri Manoj Kumar, Sr. DR

Section 147Section 148Section 69A

Hushn Jahan, Amethi vs. Income Tax Officer Amethi, Amethi

In the result, the appeal of the assessee stands allowed for statistical purposes

ITA 68/ALLD/2025[2017-18]Status: DisposedITAT Allahabad21 Nov 2025AY 2017-18

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2017-18 Hushn Jahan V. The Income Tax Officer Palpur Raebareli Road Amethi Jagdishpur, Musfirkhana Amethi (U.P) Tan/Pan:Autpj9095P (Appellant) (Respondent) Appellant By: Shri Shubham Singh, C.A. Respondent By: Shri A. K. Singh, D.R. O R D E R

For Appellant: Shri Shubham Singh, C.AFor Respondent: Shri A. K. Singh, D.R

Section 115BSection 133(6)Section 142(1)Section 142(1)(i)Section 144Section 69A

Mahindra and Mahindra Financial Services Limited, Mumbai vs. Income Tax Department, Mumbai

In the result, ground no. 1 and 2 are remanded back to the Jurisdictional Assessing

ITA 5548/MUM/2025[2017-18]Status: DisposedITAT Mumbai21 Nov 2025AY 2017-18

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am

For Respondent: Shri Ritesh Misra, CIT DR

Section 115Section 143(1)Section 143(2)Section 143(3)Section 234Section 250Section 68Section 80G

Mahindra and Mahindra Financial Services Limted, Mumbai vs. Assistant Commissioner of Income Tax 7(2)(1), Mumbai

In the result, ground no. 1 and 2 are remanded back to the Jurisdictional Assessing

ITA 5543/MUM/2025[2017-18]Status: DisposedITAT Mumbai21 Nov 2025AY 2017-18

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am

For Respondent: Shri Ritesh Misra, CIT DR

Section 115Section 143(1)Section 143(2)Section 143(3)Section 234Section 250Section 68Section 80G

Sanjeev Kumar Jain, New Delhi vs. ITO, Ward- 58(7), Delhi

In the result, Appeal of the Assessee is partly allowed

ITA 944/DEL/2025[2017-18]Status: DisposedITAT Delhi24 Oct 2025AY 2017-18

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishrasanjeev Kumar Jain Vs Ito C/O. C. S. Anand, Advocate, Ward 58(7) B-81, First Floor (Part B), Delhi Defence Colony Bhishma Pitamah Marg, New Delhi-24 Pan: Aekpj7598G Appellant Respondent Assessee By Sh. Sh. C. S. Anand, Adv, Ms. Vaishnaviyadav, Adv& Ms. Astha Sharma, Adv Revenue By Sh. Dheeraj Kumar Jain, Sr. Dr Date Of Hearing 18/08/2025 Date Of Pronouncement 24/10/2025 Order Per Yogesh Kumar, U.S. Jm: The Captioned Appeals Are Filed By The Assessee Against The Order Of Ld. Commissioner Of Income Tax (Appeals/ National Faceless Appeal Centre (‘Ld. Cit (A)/Nfac’ For Short), New Delhi Dated 16/01/2025For The Assessment Year 2017-18. 2. The Grounds Of Appeal Are As Under:- “1. On The Peculiar Facts Of The Case & In Law, The Assessment Order Passed By The Learned Ao & Also The Appeal Order Passed By The Learned Cit(A)/Nfac Are Liable To Be Set Aside.

Section 143(3)Section 68

Venkataramaiah Kumar Kiran, Bangalore vs. Income Tax Officer, Ward 3(2)(2), Bengaluru

In the result the appeal filed by the assessee is allowed

ITA 889/BANG/2025[2017-18]Status: DisposedITAT Bangalore15 Sept 2025AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year : 2017-18

For Appellant: Sri Balram R Rao, A.RFor Respondent: Sri Subramanian S., D.R

Section 115BSection 143(2)Section 143(3)Section 250Section 68

Hubli Saraku Saganikendrara Pattina Sangha Niyamita, Hubbali vs. Income Tax Officer, Ward - 2(1), Hubli

In the result, the Assessee’s appeal is allowed for statistical purposes

ITA 91/BANG/2025[2017-18]Status: DisposedITAT Bangalore13 Aug 2025AY 2017-18

Bench: Shri Narender Kumar Choudhry & Shri Waseem Ahmedassessment Year: 2017-18

For Appellant: Ms. Keerthana MS, Ld. CAFor Respondent: Mr. Balusamy N, Ld. D.R

Section 115BSection 143(3)Section 250Section 3Section 68Section 80P

Rishi Raj Jain, New Delhi vs. ACIT, Central Circle-13, Delhi

In the result, assessee’s appeal is allowed as indicated above

ITA 937/DEL/2024[2018-19]Status: DisposedITAT Delhi16 Jul 2025AY 2018-19

Bench: Ms. Madhumita Roy & Khettra Mohan Royassessment Year: 2018-19

Section 115BSection 143(3)Section 250Section 271ASection 69B

Pragnesh Kantarya, Rajkot, Gujarat vs. Income Tax Officer, Ward-1, Surendranagar, Gujarat

In the result, the appeal of the assessee is dismissed

ITA 485/RJT/2024[2017-18]Status: DisposedITAT Rajkot09 Jul 2025AY 2017-18

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 485/Rjt/2024 ("नधा"रणवष" / Assessment Year: (2017-18) (Hybrid Hearing) Pragnesh Kantariya Vs. Income Tax Officer, Wd –1, (Prop. Of Vision Industies) Surendranagar, Income Tax Office, B2-1101, Shilpan Onyx, Gangotri Park Opp. Mela Medan, Main Road, University Road, Surendranagar-363001 Rajkot – 360005 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bbspk0467P (Appellant) (Respondent) Appellant By : None Respondent By : Shri K. L. Solanki, Ld. Sr. Dr Date Of Hearing : 24/04/2025 Date Of Pronouncement : 09/07/2025 आदेश / O R D E R Per Dinesh Mohan Sinha, Jm:

For Appellant: NoneFor Respondent: Shri K. L. Solanki, Ld. Sr. DR

Section 147Section 234ASection 234CSection 250Section 271ASection 272A(1)(d)Section 69A