{"id":62151,"date":"2026-07-18T15:23:55","date_gmt":"2026-07-18T09:53:55","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sachin-vilas-chaugule-v-cit-2025-132-itr-153-mum-trib\/"},"modified":"2026-07-18T15:23:55","modified_gmt":"2026-07-18T09:53:55","slug":"sachin-vilas-chaugule-v-cit-2025-132-itr-153-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sachin-vilas-chaugule-v-cit-2025-132-itr-153-mum-trib\/","title":{"rendered":"Sachin Vilas Chaugule v. CIT (2025) 132 ITR 153 (Mum) (Trib.)"},"content":{"rendered":"<p class=\"font-claude-response-body\" style=\"margin: 0in;margin-bottom: .0001pt;text-align: justify;line-height: 150%\"><span lang=\"EN-IN\" style=\"font-family: &#039;Verdana&#039;,sans-serif\">During search, cash of Rs. 7,52,50,500 was found at the assessee&#8217;s residence, of which he admitted Rs. 5,52,50,000 as undisclosed income but claimed the balance Rs. 2 crores belonged to the H group; his settlement application was rejected, following which the AO taxed the disclosed income year-wise as offered before the Settlement Commission and also taxed the same income again for assessment year 2014-15, which was upheld by the CIT(A). On appeal, the Tribunal held that since the H group had also claimed the Rs. 2 crores and sought advance tax credit therefore, the same sum could not be taxed twice, and remanded the matter for verification; it further held that taxing the same income both year-wise before the Settlement Commission and again for assessment year 2014-15 amounted to double taxation, absent any evidence of the income being earned in the years disclosed, and remanded the matter for de novo assessment.(AY. 2008-09 , 2010-11,to 2014-15) <\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153A : Assessment-Search-Cash found at assessee&#8217;s residence claimed to belong to third party (H group)-H group also claiming the sum and seeking advance tax credit thereof-Same amount cannot be taxed twice-Matter remanded for verification-Income disclosed before Settlement Commission spread year-wise-Petition rejected-Same income taxed again for assessment year 2014-15-Double taxation-Matter remanded for de novo assessment. [S. 132, 132(4), 245D(1)]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-62151","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gar","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62151","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=62151"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62151\/revisions"}],"predecessor-version":[{"id":62152,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62151\/revisions\/62152"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=62151"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=62151"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=62151"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}