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Post-Search Flat Booking Cannot Trigger On-Money Tax Addition: ITAT Ahmedabad
Case Law Details
- Case Name
- Abhay Vrundavandas Devi Vs ACIT (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All ITAT, ITAT Ahmedabad
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Abhay Vrundavandas Devi Vs ACIT (ITAT Ahmedabad)
Post-Search Flat Booking Can’t Trigger On-Money Addition: Ahmedabad ITAT Deletes ₹7 Lakh u/s 69A
The Ahmedabad “SMC” Bench of the ITAT allowed the appeal of Abhay Vrundavandas Devi vs. ACIT, Circle-2(1)(1), Ahmedabad, ITA No. 1972/Ahd/2025, AY 2013-14, vide order dated 18.12.2025, and deleted the addition of ₹7 lakh made u/s 69A
The addition arose from a search on a real-estate developer (Dev Group), where the builder admitted before the Settlement Commission to having received on-money from customers. Based solely on the Assessee’s ...

