India's Income Tax Appellate Tribunal overturns tax additions in two cases

The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) dismissed a ₹14 lakh addition under Sections 69A and 115BBE for appellant Funali Rakesh Doshi. The Tribunal held that the addition, based solely on a search report, lacked independent evidence linking the loan from M/s Aarohi Creations LLP to an accommodation entry. Documentary proof of the loan, its repayment and the lender’s credibility led the Tribunal to set aside the earlier order and direct deletion of the addition.

Separately, the Pune bench of the ITAT invalidated a reassessment of Kamlesh Pramod Gandhi after finding that the assessing officer failed to issue the mandatory Section 143(2) notice following the filing of the return. Additions of ₹1.55 lakh and ₹30.70 lakh made under Section 148 were declared invalid, and the reassessment order was struck down for procedural non‑compliance.