# ITAT deletes tax additions in two property dispute rulings 2026-08-20T10:08:39+00:00 | Governance | Indian Opinion Desk Corroboration: 1 independent outlet (2 source reports) The Income Tax Appellate Tribunal has deleted tax additions in two separate cases involving disputed property transactions, both rulings published by Livemint. In the first, the Mumbai ITAT set aside a Rs 25 lakh addition against flat buyer Shivaji Tukaram Pawale for assessment year 2017-18, ruling the tax department cannot rely on third-party statements without giving the taxpayer access to them and an opportunity to cross-examine. The department had alleged Pawale paid cash over the declared consideration based on statements from builder partners, which he denied. In the second case, the Ahmedabad ITAT deleted a Rs 3.41 crore capital gains addition against landowner Suraj Jayantilal Patel, where a sale deed for Rs 6.82 crore was executed using a forged power of attorney and signatures. A civil court had already declared the sale void. The tribunal held there was no evidence Patel received any money, and the pending appeal by buyers did not justify a protective addition. Both rulings underscore procedural requirements for the tax department when relying on third-party evidence. ## Indian Opinion Analysis Livemint reports both rulings as neutral straight reporting, focusing on the tribunal's reasoning and implications for taxpayers. The common thread is the ITAT insisting on basic procedural fairness: the tax department cannot make additions based on evidence the taxpayer never saw or could challenge. In the Mumbai case, the department relied on builder statements without allowing cross-examination. In the Ahmedabad case, it taxed a sale a civil court had declared void and never verified whether the alleged seller actually received money. The coverage does not take sides but highlights how the tribunals are enforcing evidentiary standards that protect individual taxpayers. Watch for whether the department appeals either ruling to the High Court. ## Coverage Coverage: 2 sources, 2 neutral - livemint.com (neutral report) Reports the ITAT ruling factually, highlighting the procedural principle without favouring taxpayer or department - livemint.com (2) (neutral report) Reports the ITAT ruling factually, emphasising the civil court finding and lack of evidence of receipt This story was synthesised by AI from the 2 sources linked above. Updated: this story now draws on 2 sources. Last updated 2026-09-27T06:19:32+00:00. Tags: Income Tax Act, Income Tax Appellate Tribunal, Mumbai, Section 69 Canonical: https://indianopinion.org/itat-deletes-rs-25-lakh-tax-addition-over-denied-cross-examination-chance/ License: Summary and commentary (c) Indian Opinion, reusable with attribution. Facts belong to the linked sources. Cite: https://indianopinion.org/itat-deletes-rs-25-lakh-tax-addition-over-denied-cross-examination-chance/#story-in-brief Review state: restored archive article, accurate at time of publication, not offered to search indexes. How this brief was made: an AI model read the reports linked above and wrote this summary and analysis, which were published automatically. Published briefs are sampled every hour by an automated quality check; the editor verifies its findings and approves corrections, and corrected briefs carry a dated correction line. Stance labels are editorial classifications of how each outlet framed this story, assigned by the same model, not ratings of the outlets. We do no original reporting. Methodology: https://indianopinion.org/ai-use-policy/