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Buyer Can’t Be Taxed on Builder’s Confession Alone- Third-Party Excel & Statements Not Enough
Case Law Details
- Case Name
- Bharat Solanki Vs DCIT (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Mumbai
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Bharat Solanki Vs DCIT (ITAT Mumbai)
Buyer Can’t Be Taxed on Builder’s Confession Alone- Third-Party Excel & Statements Not Enough- No Cross-Examination, No Direct Evidence—₹12.87 Lakh 69C Additions Quashed by ITAT Mumbai
Mumbai ITAT ‘B’ Bench in Bharat Solanki vs DCIT (ITA Nos. 6523 to 6525/Mum/2025, AYs 2017-18 to 2019-20, order dated 23-12-2025) allowed the assessee’s appeals and deleted additions made u/s 69C towards alleged “on-money” paid in cash for purchase of a shop, holding that additions based solely on third-party digital records and statements—without cross...
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