SARITA GUPTA,GHAZIABAD vs. DCIT CENTRAL CIRCLE II, NOIDA
Before: SHRI SATBEER SINGH GODARAAssessment Year: 2012-13
This assessee’s appeal for assessment year 2012-13, arises against the Commissioner of Income Tax (Appeals)-3 [in short, the “CIT(A)”], Noida’s order dated 07.10.2024 passed in case no.
CIT(Appeal),
Noida-3/10001/2011-12, involving proceedings under section 147 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
2. Heard both the parties. Case file perused.
3. It emerges during the course of hearing that the learned
CIT(A) has upheld the Assessing Officer’s action making section Assessee by Sh. Nitin Kumar, CA
Department by Sh. Manoj Kumar, Sr. DR
Date of hearing
26.05.2025
Date of pronouncement
26.05.2025
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69A addition of Rs.10.56 lakhs in assessment order dated
24.02.2024 to Rs. 6.76 lakhs only in the lower appellate discussion. He appears to have given a relief of Rs. 3.8 lakhs to the assessee going by her cash book’s entries.
4. Both the parties vehemently argue their respective submission against and in support of the impugned addition. The fact however remains that neither of these parties’ submission deserve to be accepted in entirety as possibility of the assessee’s family members having cash in their hands; not satisfactorily proved, could not be altogether denied. That being the case, it is deemed appropriate in the larger interest of justice that a lump sum addition of Rs. 2 lakhs only would be just and proper with a rider that the same shall not be treated as a precedent. The assessee gets the relief of Rs.4.76 lakhs. Necessary computation shall follow as per law.
No other argument or ground has been pressed.
5. This assessee’s appeal is partly allowed.
Order pronounced in the open court on 26th May, 2025 (SATBEER SINGH GODARA)
JUDICIAL MEMBER
Dated: 26th May, 2025. 3 | P a g e
RK/-