RIMPI SINGH,MUNGER vs. INCOME TAX OFFICER, MUNGER

ITA 503/PAT/2026Status: DisposedITAT Patna21 September 2026AY 2022-234 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee claimed to have filed an application under Rule 46A for producing additional evidence before the CIT(A), which the CIT(A) denied. The Tribunal remanded the matter back to the CIT(A) to consider the application under Rule 46A and provide an opportunity of being heard.

What were the facts?

The assessee filed a return of income, and the case was selected for scrutiny due to non-filing of a tax audit report despite a huge turnover. The Assessing Officer made an addition of 10% of the total turnover as business income. The CIT(A) dismissed the assessee's appeal.

What were the issues?

Whether the CIT(A) erred in not considering the additional evidence filed by the assessee under Rule 46A of the Income Tax Rules, 1962, and whether the assessee was denied an opportunity to present documents before the Assessing Officer.

Which sections of the Income-tax Act were involved?

Section 44AB,Section 144,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA “DB” BENCH

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

For Respondent: Shri Ravi Kant Chowdhary, Sr. DR
Hearing: 16.09.2026Pronounced: 21.09.2026

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 11.05.2026, passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) pertaining to the Assessment Year 2022-23. 2. Brief facts of the case are that, Assessee filed return of income declaring total income of Rs.1,10,523/-. The case of the Assessee was selected under CASS on following issue:- Rimpi Singh; A.Y.: 2022-23 “Reported huge turnover in Part A-Trading A/c exceeding statutory limit for tax audit as per section 44AB and tax audit report has not been filed. Therefore, the reason for not filing audit report may be verified. Here, examine if 95% of

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 44AB

All 2,486 judgments and leading authorities on Section 44AB →

Recent GST High Court judgments

Search GST case law →