Vijaykumar Hiralal Mehta Vs. DCIT, Central Circle – 4(2)
Case No: ITA No. 5490 & 5491/Mum/2025
Court: Income Tax Appellate Tribunal “F” Bench Mumbai
Date: 1/29/2026
Parties Involved
appellantVijaykumar Hiralal Mehta
respondentDCIT, Central Circle – 4(2)
Facts Summary
The assessee, Vijaykumar Hiralal Mehta, appealed against the orders passed by the National Faceless Appeal Centre / CIT(A), Mumbai for the assessment years 2018-19 & 2019-20. The appeals were clubbed and heard together due to common and identical issues. The assessee raised several grounds of appeal, including procedural lapses in the assessment order, arbitrary additions of unexplained investments, and misapplication of tax rates. The assessee argued that the addition of Rs. 21,85,650/- as unex…
Decision in favour of
Assessee
Legal Issues
- 1. Confirmation of the assessment order passed u/s 153C of the Income Tax Act, 1961.
- 2. Addition of Rs. 21,85,650/- u/s 69 as unexplained investment.
3 more legal issues analysed in this judgement.
Precedents Relied Upon
12 precedents cited in this judgement.