SHRIMATI MEERA AGGARWAL,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE- 2, JALANDHAR

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ITA 511/ASR/2019Status: DisposedITAT Amritsar30 June 2020AY 2017-1819 pages
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What did the Tribunal hold?

The Tribunal held that the period of lockdown due to the pandemic should be excluded when calculating the 90-day period for pronouncement of orders. The appeal was partly allowed based on these observations.

What were the facts?

During a search, cash deposits of Rs. 6,85,000/- were found in the assessee's bank account, claimed as tuition income, and jewellery worth Rs. 18,61,200/- was found, claimed as received during marriage. The Assessing Officer treated both as unexplained income.

What were the issues?

The primary issues were the validity of the assessment under Section 153A and the addition of unexplained cash credits and jewellery. The judgment also discusses the interpretation of time limits for pronouncements during lockdown.

Which sections of the Income-tax Act were involved?

Section 153A,Section 143(3),Section 68,Section 115BBE,Section 69B,Section 292C

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Cases cited in this judgment(8)Show list

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Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

Before: Shri L. P. Sahu & Shri Ravish Sood

For Appellant: Shri S.K.Gupta (C.A.)
For Respondent: Shri M. P. Singh (D.R.)
Hearing: 06.02.2020Pronounced: 30.06.2020

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