MOHAMMAD ABDULLAH HARIS,NEW FRIENDS COLONY,DELHI vs. ASSESSING OFFICER CIVIC CENTRE WARD 72(2), CIVIC CENTRE MINTO ROAD NEW DELHI , DELHI

This assessee’s appeal for assessment year 2012-13, arises against the Commissioner of Income Tax (Appeals)/Addl/JCIT(A)-
10, Mumbai’s order dated 20.03.2025 having DIN and order no.
ITBA/APL/S/250/2024-25/1074743295(1), involving proceedings under section 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

Heard both the parties. Case file perused.
2. It is next noticed with the able assistances coming from both the parties that both the learned lower authorities have added the assessee’s cash deposits of Rs.8.39 lakhs as unexplained in Assessee by Sh. Adil Mahmood, CA
Department by Sh. Manoj Kumar, Sr. DR
Date of hearing
21.08.2025
Date of pronouncement
21.08.2025
2 | P a g e assessment order dated 27.11.2019 and upheld in the lower appellate discussion.
3. Faced with this situation, learned departmental representative could hardly dispute that both the lower authorities have nowhere given due weightage to the assessee’s socio-economic status and his family’s past savings while adding the entire impugned cash deposits as unexplained. It is thus deemed appropriate in totality of both these peculiar facts that a lumpsum addition of Rs.1,39,000/- only would be just and proper with a rider that the same shall not be treated as a precedent. The assessee gets relief of Rs.7 lakhs in other words. Necessary computation shall follow as per law.
4. This assessee’s appeal is partly allowed.
Order pronounced in the open court on 21st August, 2025 (SATBEER SINGH GODARA)

JUDICIAL MEMBER

Dated: 21st August, 2025. RK/-