DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, JABALPUR vs. GOVIND PRASAD PANDEY, JABALPUR

ITA 196/JAB/2018Status: DisposedITAT Jabalpur22 September 2026AY 2015-1626 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the addition for illegal gratification was wrongly deleted by the CIT(A) as the employer company's payments to the assessee were in the nature of salary/perquisites and taxable. The Tribunal restored the addition made by the Assessing Officer.

What were the facts?

A search and seizure action was conducted at the assessee's premises, leading to the seizure of cash and gold. The Assessing Officer made additions based on unexplained cash, gold, and alleged illegal gratification payments. The CIT(A) partly allowed the appeal, deleting the addition for illegal gratification and restricting others.

What were the issues?

Whether cash and gold found during search are unexplained, and if payments from employer to employee constitute taxable income or illegal gratification.

Which sections of the Income-tax Act were involved?

Section 132,Section 153A,Section 143(3)

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 Sanjay Seth, Mr. Sachin Bajpai [‘Ld. AR’]
For Respondent: Mr Dhananjay Wanjari [‘Ld. DR’]
Pronounced: 22/09/2026

PER G. D. PADMAHSHALI; These cross appeals by the assessee and the Revenue are directed against common first appellate order dt. 18/07

The order continues below.

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