DCIT, Circle-19(1), Delhi. Vs. Vivek Sehgal
Case No: ITA No.1898/Del/2025
Court: Income Tax Appellate Tribunal, Delhi Bench
Bench: Delhi Bench
Parties Involved
appellantDCIT, Circle-19(1), Delhi.
respondentVivek Sehgal
Facts Summary
A search and seizure operation was conducted under Section 132 of the Income Tax Act, 1961 by the Investigation Wing, Delhi on 02.03.2022 on Gaur group of companies including the company of the assessee. During the search, a pen drive was found and seized containing an excel file with details of payments received by the Gaur group. It was evident that the Gaur group was receiving out of books receipts in the sale of farm houses. The assessee, an individual, had filed the return of income declari…
Decision in favour of
Revenue
Legal Issues
- 1. Addition of Rs.7,35,00,000/- by the Assessing Officer