JITENDRA SHUKLA,HARDOI vs. ITO-3(2), HARDOI, HARDOI

ITA 486/LKW/2026Status: DisposedITAT Lucknow14 September 2026AY 2012-137 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found the initiation of reassessment proceedings to be valid. However, it set aside the NFAC's order confirming an addition of Rs. 33,15,894/- due to a lack of thorough examination. The matter was remanded to the NFAC for de novo examination.

What were the facts?

The Income Tax Department reopened the assessee's case under Section 147 due to a significant difference between bank credits and declared gross receipts. The Assessing Officer added the difference to the total income. The NFAC partly allowed the appeal, sustaining one addition and deleting another to avoid double taxation.

What were the issues?

Whether the reassessment proceedings were validly initiated and whether the addition of unexplained cash credit was correctly confirmed by the lower appellate authority.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 143

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SMC BENCH, LUCKNOW

Before: SHRI. SUDHANSHU SRIVASTAVA

This appeal has been preferred by the Assessee against the order dated 12.02.2026, passed by the National Faceless Appeal Centre, Delhi (NFAC) for Assessment Year 2012-13. 2.0 The brief facts of the case are that the Income Tax Department was in possession of information that, during the year under consideration, there was a total credit of Rs.64,28,244/- (Rs.52,18,256/- in the bank account No.022010100006750 maintained with Gramin Bank of Aryavart, Gondwa, Hardoi and Rs.12,09,988/- in bank account No.022510100011031 maintained with Gramin Bank of Aryavart, Kothawan, Hardoi, whereas the gross receipts declared by the assessee in the return filed on 23.10.2012 for the year under consideration, was of Rs.31,12,350/-. On the basis of this ITA No.486/LKW/2026 information, the case of the assessee was reopened under sec

The order continues below.

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