SAKLESHPUR NIRANJAN SOWMYA,HASSAN vs. INCOME TAX OFFICER, WARD-1 & TPS, HASSAN

ITA 549/BANG/2026Status: DisposedITAT Bangalore21 September 2026AY 2020-20216 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the evidence regarding catering business receipts and sale of jewellery was not produced before the lower authorities and required verification. Therefore, the matter was restored to the Assessing Officer for fresh adjudication.

What were the facts?

The assessee, who works as a cook and sells homemade products, did not file an income tax return for AY 2020-21. Reassessment proceedings were initiated due to cash deposits and time deposits in her bank account. The Assessing Officer treated cash deposits as unexplained, and the CIT(A) dismissed the assessee's appeal.

What were the issues?

Whether the cash deposits and time deposits in the assessee's bank account were adequately explained by her catering business and sale of jewellery, and if the reassessment proceedings were validly initiated.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 69A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCHES, BANGALORE

Before: SHRI PRASHANT MAHARISHI & SHRI SANDEEP SINGH KARHAIL

PER SHRI PRASHANT MAHARISHI, VICE PRESIDENT

1.

This appeal is filed by Sakleshpur Niranjan Sowmya (assessee/appellant) for assessment year 2020-21 against the appellate order dated 15 December 2025 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [the ld CIT( A)], which dismissed the appeal filed by the assessee against the reassessment order dated 28 April 2025 passed under section 147 of the Income Tax Act read with s

The order continues below.

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