TaxTMI 
TaxTMI 
2026 (1) TMI 1617
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....deliberate upon, for adjudication, wherein based on discussion, submission and observations, the decision, being on identical and interconnected facts (except quantum involved), would apply mutatis mutandis to the remaining two appeals in ITA 7461 & 7462 for AY 2018-19 and 2019-20. 4. The grounds of appeal for the lead case are as under: "1. On the facts and circumstances of the case in law, Ld. CIT(A) erred in confirming the stand of A.O. about that issuing the notice u/s 153C of the Act without DIN. It is blatant contravention of the Circular No. 19/2019, dated 14-8-2019 issued by the CBDT 2. On the facts and circumstances of the case in law, Ld. CIT(A) erred in confirming addition without referring to any incrementing document. Besides, he has not referred to any incriminating material in the satisfaction note issued to the Appellant. 3. On the facts and circumstances of the case in law, Ld. CIT(A) erred in confirming stand of A.O. for not sharing incrementing documents found during the course of search of Rubberwala group which was pertained to the appellant. 4. On the facts and circumstances of the case in law, Ld. CIT(A) erred in confirm....
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....resent matters. 8. Before us the ld. AR on behalf of the assessee submitted that the identical issues are already decided by the Tribunal in the case of Mr. Manish Mali & Ors in ITA No. 6571/Mum/2025 & others, vide order dated 24.12.2025 wherein under identical facts and circumstances, the akin issues are decided in favour of the assessee, with the following findings: "12. We have considered the rival submissions, perused the material available on record and the decisions / jurisprudence relied upon by the assessee. Admittedly, as per the facts of present matter, during the search and seizure action on Rubberwala Group, certain incriminating material was found, relates to the assessee Shri Manish Mali, further confronted and admitted by Mr. Imran Ansari (employee of Rubberwala Group) and Mr. Tabrez Shaikh, the Director of RHIL. As per admission of the key persons of Rubberwala Group certain cash was paid by the buyers of Shops in Platinum Mall including the assessee Shri Manish Mali. However, the assessee had always denied the alleged payment of cash. 13. It is brought to our notice that identical issues involving cash payments for acquisition of Shops in Plati....
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....ainst him in arriving before passing the order of assessment. This not having been done, the denial of such opportunity goes to root of the matter and strikes at the very foundation of the assessment and, therefore, renders the orders passed by the Commissioner (Appeals) and the Tribunal vulnerable. The assessee was bound to be provided with the material used against him apart from being permitting him to cross examine the deponents whose statements were relied upon by him. Despite the request seeking an opportunity to cross examine the deponents and furnish the assessee with copies of statements and disclose material, these were denied to him. 22. Taking into consideration the entire facts and circumstances and legal prepositions as discussed by us above, we direct the AO to delete the addition, consequently these grounds raised by the assessee are allowed." (3) Bhavana V Jain in ITA No. 6363 to 6365/M/2025 dated 10.12.2025. "During the hearing, the learned AR apart from placing reliance upon the aforenoted two decisions rendered by the Co-ordinate Bench in similar circumstances also placed reliance upon another decision of the Co-ordinate Bench of the T....
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....d apparently by the account payee cheque and was repaid vide account payee cheque the least that the Assessing Officer should have done was to grant an opportunity to the assessee to meet the case against him by providing the material sought to be used against him in arriving before passing the order of assessment. This not having been done, the denial of such opportunity goes to root of the matter and strikes at the very foundation of the assessment and, therefore, renders the orders passed by the Commissioner (Appeals) and the Tribunal vulnerable. The assessee was bound to be provided with the material used against him apart from being permitting him to cross examine the deponents whose statements were relied upon by him. Despite the request seeking an opportunity to cross examine the deponents and furnish the assessee with copies of statements and disclose material, these were denied to him. 22. Taking into consideration the entire facts and circumstances and legal prepositions as discussed by us above, we direct the AO to delete the addition, consequently these grounds raised by the assessee are allowed. ITA No. 4743 & 4744/Mum/2025, FY 2018-19 & 2020-21 ....