ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE- SATNA vs. SHRI JAMMU BEG,

ITA 196/JAB/2016Status: DisposedITAT Jabalpur22 September 2026AY 2012-1311 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) erred by not complying with Rule 46A of the Income Tax Rules, 1962, and Section 250(6) of the Act. The additional evidence was admitted and relied upon without giving the Assessing Officer an opportunity to examine it.

What were the facts?

The assessee accepted unsecured loans in cash from his spouse, which was considered a violation of Section 269SS. The Assessing Officer levied a penalty under Section 271D. The CIT(A) deleted the penalty, but the Revenue appealed this deletion.

What were the issues?

Whether the CIT(A) properly admitted and considered additional evidence without providing the Assessing Officer an opportunity to examine it, and whether this violated Rule 46A and Section 250(6) of the Act.

Which sections of the Income-tax Act were involved?

Section 269SS,Section 271D,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR BENCH, MP

Before: HON’BLE SHRI KUL BHARAT & SHRI G.D. PADMAHSHALI

For Appellant: Mr SK Jaiswal [‘Ld. AR’]
For Respondent: Mr Dhananjay Wanjari [‘Ld. DR’]
Pronounced: 22/09/2026

PER G. D. PADMAHSHALI; This appeal instituted u/s 253(2) of the Act by the Revenue

impugns first appellate order dt. 13/06/2016 passed u/s 250 of the Income-tax Act, 1961 [‘the Act’ hereinafter] by the Commissioner of Income Tax Appeals-2, Jabalpur [‘Ld.

CIT(A)’ hereinafter] which in turn arisen out of order of penalty

passed u/s 271D of the Act by captioned assessing officer [‘Ld.

AO’ hereinafter] vide order dt. 15/01/2015 in relation to assessment years 2012-13 [‘AY’ hereinafter].

ITAT-Jabalpur ACIT Vs Jammu Beg ITA No. 196/JAB/2016 AY: 2012-13

2.

Pithily stated relevant facts of the case are that;

2.

1 The assesse

The order continues below.

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