NAGHMA MOSARRAT,GAYA BIHAR vs. ITO, GAYA

ITA 306/PAT/2026Status: DisposedITAT Patna23 September 2026AY 2016-175 pages
AI SummaryRemanded

What were the facts?

The assessee, a non-filer, had cash deposits and property transactions that led to an assessment order. The Assessing Officer made additions for income from other sources and unexplained income. The CIT(A) dismissed the assessee's appeal.

What did the Tribunal hold?

The Tribunal remanded the issue of unexplained cash receipts to the Assessing Officer for fresh adjudication after the assessee provides supporting documents. Similarly, the issue of property valuation was remanded for non-compliance with Section 55A.

What were the issues?

Whether the additions for unexplained cash receipts and property valuation were made correctly without proper evidence and adherence to statutory provisions.

Which sections of the Income-tax Act were involved?

Section 56(2)(x),Section 68,Section 55A,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA “SMC” BENCH

Before: SHRI YOGESH KUMAR U.S. & SHRI RAKESH MISHRA

For Appellant: Shri Randheer Kumar, CA
For Respondent: Shri Ravi Kant Chowdhary, CIT, DR
Hearing: 16.09.2026Pronounced: 23.09.2026

PER YOGESH KUMAR U.S., JUDICIAL MEMBER:

The present Appeal is filed by the Assessee against the order of the NFAC, Delhi (‘Ld. CIT(A)’ for short) dated 25.02.2026, passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) pertaining to the Assessment Year 2016-17. 2. There is a delay of 05 days in filing the Appeal. The Assessee filed an application for condonation of delay. For the reasons stated in the application for condonation of delay, the delay of 05 days in filing the present Appeal is hereby condoned. Naghma Mosarrat; A.Y.: 2016-17

3.

Brief facts of the case are that, Assessee is a non-filer. As per the information received on insig

The order continues below.

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