Satvinder Singh Chadha vs. Income Tax Officer

Parties Involved

Facts Summary

The appellant/assessee, Satvinder Singh Chadha, filed an appeal against the order dated 07.11.2025 of the Commissioner of Income Tax (Appeals), Delhi, which arose from an assessment order dated 19.03.2025. The appellant, a director of M/s. Vikash Road Carriers Ltd., filed an income return of Rs. 61,07,020/- on 09.12.2017. Information was received that Ravinder Manohar Chavan, an employee, was signing documents on the appellant's instruction. Based on this information, proceedings under Section 148A of the Income-tax Act were initiated. The appellant filed submissions, and notices were issued under various sections of the Act. The Assessing Officer made an addition of Rs. 31,81,47,710/-. The appellant filed an appeal against this order, which was dismissed by the Commissioner of Income Tax (Appeals). The appellant now appeals to the Income Tax Appellate Tribunal.…

Legal Issues

• 1. The CIT(A) erred in confirming the addition of Rs. 31,81,47,710/- made under Section 69 A of the Income-tax Act, 1961, on a protective basis.
• 2. The CIT(A) ought to have appreciated that a protective assessment/addition cannot be sustained in the hands of the Appellant when the substantive addition is made against Shri Ravinder Manohar Chavan.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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