Section 115BE of the Income Tax Act

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
26
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

Assistant Commissioner of Income-Tax, Central Circle-1(2), Ahmedabad vs. Dimple Robin Goenka, Ahmedabad

In the result, the appeal filed by the Revenue IT[SS]A Nos

ITSSA 72/AHD/2023[2013-2014]Status: DisposedITAT Ahmedabad30 May 2025AY 2013-2014
Section 132Section 143(3)Section 69C

Robin Ramavtar Goenka, Ahmedabad vs. The ACIT, Central Circle-1(2), Ahmedabad

In the result, the appeal filed by the Revenue IT[SS]A Nos

ITSSA 46/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad30 May 2025AY 2018-19
Section 132Section 143(3)Section 69C

Assistant Commissioner of Income-Tax, Central Circle-1(2), Ahmedabad vs. Robin Ramavtar Goenka, Ahmedabad

In the result, the appeal filed by the Revenue IT[SS]A Nos

ITSSA 120/AHD/2023[2018-2019]Status: DisposedITAT Ahmedabad30 May 2025AY 2018-2019
Section 132Section 143(3)Section 69C

Assistant Commissioner of Income-Tax, Central Circle-1(2), Ahmedabad vs. Robin Ramavtar Goenka, Ahmedabad

In the result, the appeal filed by the Revenue IT[SS]A Nos

ITSSA 119/AHD/2023[2019-2020]Status: DisposedITAT Ahmedabad30 May 2025AY 2019-2020
Section 132Section 143(3)Section 69C

Assistant Commissioner of Income-Tax, Central Circle-1(2), Ahmedabad vs. Dilipkumar Chhotalal Patel, Ahmedabad

In the result, the appeal filed by the Revenue IT[SS]A Nos

ITSSA 118/AHD/2023[2019-2020]Status: DisposedITAT Ahmedabad30 May 2025AY 2019-2020
Section 132Section 143(3)Section 69C

Assistant Commissioner of Income-Tax, Central Circle-1(2), Ahmedabad vs. Dilipkumar Chhotalal Patel, Ahmedabad

In the result, the appeal filed by the Revenue IT[SS]A Nos

ITSSA 117/AHD/2023[2018-2019]Status: DisposedITAT Ahmedabad30 May 2025AY 2018-2019
Section 132Section 143(3)Section 69C

Robin Ramavtar Goenka, Ahmedabad vs. The ACIT, Central Circle-1(2), Ahmedabad

In the result, the appeal filed by the Revenue IT[SS]A Nos

ITA 434/AHD/2023[2019-20]Status: DisposedITAT Ahmedabad30 May 2025AY 2019-20

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 132Section 143(3)Section 69C

Shankar Sharma, Jaipur vs. Income Tax Officer, Jaipur

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

ITA 1289/JPR/2024[2017-18]Status: DisposedITAT Jaipur03 Apr 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri U.S. Sharda, C.AFor Respondent: Shri Gautam Singh Choudhary, JCIT) a
Section 115BSection 69A

Mayank Shivhare, Gwalior vs. ITO 1(2), Gwalior

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

ITA 63/AGR/2024[2014-15]Status: DisposedITAT Agra01 Apr 2025AY 2014-15

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2014-15]

Section 10(38)Section 143(3)Section 68

ITO 41(1)(3), Mumbai vs. Parvez Ahmed Khalkullah Choudhary, Mumbai

In the result appeal filed by the revenue stand partly allowed as indicated here in above

ITA 497/MUM/2025[2022]Status: DisposedITAT Mumbai26 Mar 2025

Bench: Smt. Beena Pillai () & Shri Girish Agrawal ()

Section 143(2)Section 143(3)Section 144BSection 234ASection 37(1)Section 68

Priyal Jatin Manik, Mumbai vs. Income Tax Officer Ward 34(3)(2), Mumbai

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

ITA 396/MUM/2025[2018-19]Status: DisposedITAT Mumbai07 Mar 2025AY 2018-19

Bench: Smt. Beena Pillai & Shri Girish Agrawalassessment Year: 2018-19

For Appellant: Shri Vishal Shah and Ms. Bhavisha Jain, ARsFor Respondent: Shri R. A. Dhyani, CIT DR
Section 144Section 250Section 69

Joyshish Amarendranath Maitra, Akola vs. Assistant Commissioner of Income Tax Circle Akola, Akola

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 140/NAG/2024[2017-2018]Status: DisposedITAT Nagpur27 Jan 2025AY 2017-2018

Bench: Shri V. Durgarao

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe
Section 115BSection 143(2)Section 68

Mrs. Krishnawati Yadav, Raebareli vs. Income Tax Officer-1, Raibareli

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

ITA 786/LKW/2024[2019-20]Status: DisposedITAT Lucknow27 Jan 2025AY 2019-20

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2019-20 Mrs Krishnawati Yadav V. The Income Tax Officer-1 Pure Pandey Chauraha Raebareli Saray Manik Deeh Raebareli Tan/Pan:Fblpk8342E (Appellant) (Respondent) Appellant By: Shri Shubham Rastogi, C.A. Respondent By: Shri Sanjeev Krishna Sharma, D.R. Date Of Hearing: 27 01 2025 Date Of Pronouncement: 27 01 2025 O R D E R

For Appellant: Shri Shubham Rastogi, C.AFor Respondent: Shri Sanjeev Krishna Sharma, D.R
Section 115BSection 133(6)Section 147Section 69A

Hardik Hitesh Shah, Mumbai vs. Income Tax Officer, Mumbai

In the result, appeal of the assessee bearing ITA 3331/Mum/2024 is allowed

ITA 3331/MUM/2024[2018-19]Status: DisposedITAT Mumbai16 Jan 2025AY 2018-19

Bench: Shri Amarjit Singh & Shri Anikesh Banerjeehardik Hitesh Shah Vs The Income-Tax Officer, 702, 7Th Floor, A-Wing Ward 41(1)(1), Mumbai Veesita Residency, Azad Road, Kautilya Bhavan Andheri East, Mumbai-400 069 Bkc, Mumbai-400 051 Pan:Bjzps7889E Appellant Respondent

For Appellant: Shri Nikhil TiwariFor Respondent: Shri Hemanshu Joshi (SR. DR.)
Section 143Section 143(3)Section 234BSection 250Section 270ASection 271ASection 6

Dharmendrasinh Manharsinh Chudasama, Ahmedabad vs. The Income Tax Officer, Ward-1(2), Bhavnagar

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

ITA 1515/AHD/2024[2021-22]Status: DisposedITAT Ahmedabad05 Dec 2024AY 2021-22

Bench: Dr. Brr Kumarshri Siddhartha Nautiyal

For Appellant: Shri Jamin Shah, ARFor Respondent: Shri B. P Srivastava, Sr. DR
Section 115BSection 144BSection 210Section 234ASection 271ASection 68Section 69

Deputy Commissioner of Income Tax Cenral Circle-2(2), Mumbai vs. M/S Madhu Developers, Mumbai

In the result, the appeal is dismissed

ITA 2372/MUM/2023[2018-2019]Status: HeardITAT Mumbai27 Nov 2024AY 2018-2019

Bench: Shri Saktijit Dey, Vp & Shri Amarjit Singh, Am Dy. Cit, Central Circle-2(2) M/S. Madhu Developers Room No. 806, 8Th Floor, 10, Planet Industrial Premises Old Cgo Annex Building, M. K. Vs. Off. Subhash Road, Vile Parle East, Road, Mumbai-400 020 Mumbai-400 057

For Appellant: Shri J. P. BairagraFor Respondent: Shri R. R. Makwana
Section 115BSection 133ASection 69A

Carma Arts and Crafts Private Limited, New Delhi vs. ACIT, Circle-5(2), New Delhi

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

ITA 1409/DEL/2024[2017-18]Status: DisposedITAT Delhi06 Nov 2024AY 2017-18

Bench: Shri Saktijit Dey & Shri Brajesh Kumar Singh[Assessment Year: 2017-18] Carma Arts & Crafts Assistant Commissioner Of Income Private Limited, Tax, H-5/11, Mehrauli, Behind Vs Circle-5(2), Qutub Minar, Delhi-110002 New Delhi-110030 Pan-Aaack0623L Assessee Revenue Assessee By Sh. M.P. Rastogi, Adv. Revenue By Sh. Shyam Manohar Singh, Sr. Dr Date Of Hearing 12.08.2024 Date Of Pronouncement 06.11.2024

Section 115BSection 142(1)Section 68

Aamby Valley Global Sports Limited, Mumbai vs. Income Tax Officer, Mumbai

In the result, the appeal of the appellant is dismissed

ITA 2029/MUM/2024[2017-18]Status: DisposedITAT Mumbai10 Jul 2024AY 2017-18

Bench: Shri Prashant Maharshi & Shri Anikesh Banerjee

For Appellant: Shri Gaurav BansalFor Respondent: Shri Manoj Kumar Sinha (SR.DR.)
Section 115BSection 143(3)Section 250Section 68

Atif Enayat, Gonda vs. ITO, Gonda-New

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

ITA 336/LKW/2023[2017-18]Status: DisposedITAT Lucknow29 Apr 2024AY 2017-18

Bench: Shri Sudhanshu Srivastavaassessment Year 2017-18 Atif Enayat, Vs. Income Tax Officer, 13, Sahebganj, Station Road, Gonda-New. Gonda. Pan –Aatpe 2690M (Appellant) (Respondent)

Section 115Section 250Section 69A

DCIT Central Circle-13, New Delhi vs. Nirmal Kumar Minda, New Delhi

In the result, the appeal of the assessee is allowed and that of the revenue is dismissed

ITA 1060/DEL/2021[2018-19]Status: DisposedITAT Delhi03 May 2023AY 2018-19

Bench: Sh. N. K. Billaiya & Sh. Anubhav Sharmaassessment Year: 2018-19 Sh. Nirmal Kumar Minda Acit Central Circle-13 House No.A-15, Ashok Vs New Delhi Vihar, Phase-I, New Delhi-110052 Pan No.Afypm4910J (Appellant) (Respondent) Assessment Year: 2018-19 Dy. Cit Central Circle-13 Sh. Nirmal Kumar Minda New Delhi Vs House No.A-15, Ashok Vihar, Phase-I, New Delhi-110052 Pan No.Afypm4910J (Appellant) (Respondent)

Section 132Section 69B