MOHINDER SINGH,SANGRUR vs. INCOME TAX OFFICER, SANGRUR, SANGRUR

ITA 500/CHANDI/2026Status: DisposedITAT Chandigarh18 September 2026AY 2022-234 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the assessee failed to provide evidence for the source of cash deposits, even though the assessee admitted to receiving 'on money'. The Tribunal confirmed the addition made by the AO.

What were the facts?

The assessee declared income of Rs. 3,52,170/- for AY 2022-23. The Assessing Officer (AO) made an addition of Rs. 56,70,000/- on account of unexplained cash deposits in bank accounts, treating it as unexplained cash credits under Section 68.

What were the issues?

Whether cash deposits in bank accounts can be treated as unexplained cash credits under Section 68 when the assessee claims it is from the sale of agricultural land but fails to provide supporting evidence.

Which sections of the Income-tax Act were involved?

Section 68

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: VIRTUAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी िवजय वमा" , लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. VIJAY VARMA, AM आयकर अपील सं./ ITA No. 500 /Chd/ 2026 िनधा"रण वष" / Assessment Year : 2022-23 Manjit Kaur Sandhu बनाम The ITO L/H of Late Monhinder Singh Sangrur Pratap Nagar, Sangrur "ायी लेखा सं./PAN NO: AHOPS3247E अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri N.K. Shahi, Advocate राज" की ओर से/ Revenue by : Dr. Ranjit Kaur, Addl. CIT, Sr. DR सुनवाई की तारीख/Date of Hearing : 09/09/2026 उदघोषणा की तारीख/Date of Pronouncement : 18/09/2025

आदेश/Order PER VIJAY VARMA, A.M: This is an appeal filed by the Assessee against the order of the Ld. CIT(A), NFAC, Delhi dt. 22/01/2026 for the Assessment Year 2022-23. 2. In the present appeal Assessee has raised the following grounds:

1.

That on the facts and in the circumstances of the case, section 68 of the Income-tax Act, 1961 invoked by the Assessing Officer for making the impugned addition of cash deposits of Rs.56,70,000/- has no application to this case.

2.

That on the facts

The order continues below.

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