ADINARAYANA RAJU MANDAPATI,NALGONDA vs. ITO., WARD-1, NALGONDA

ITA 1388/HYD/2025Status: DisposedITAT Hyderabad10 September 2026AY 2017-1823 pages
AI SummaryPartly Allowed

What were the facts?

The assessee's case was selected for limited scrutiny to verify cash deposits. The Assessing Officer (AO) made additions for unexplained cash deposits and agricultural income, exceeding the scope of limited scrutiny. The CIT(A) confirmed these additions.

What did the Tribunal hold?

The Tribunal held that the addition on account of agricultural income was subsumed within the larger addition for unexplained cash deposits. It also found that the AO had travelled beyond the scope of limited scrutiny in making additions related to agricultural income.

What were the issues?

Whether additions made by the AO were beyond the scope of limited scrutiny and whether agricultural income should be treated as a separate addition when it was part of bank deposits.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 263,Section 69A,Section 10(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, HYDERABAD

Before: SHRI VIJAY PAL RAO & SHRI MANJUNATHA G

Pronounced: 10.09.2026

PER VIJAY PAL RAO, VICE PRESIDENT :

This appeal by the Assessee is directed against two separate Orders both dated 25.07.2025 arising from assessment order passed u/sec.143(3) and the Order passed by the Assessing Officer u/sec.143(3) r.w.s.263 of the Income Tax Act [in short "the Act"], 1961 respectively, for the assessment year 2017-2018. 2. First, we take up the appea

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 263

All 13,474 judgments and leading authorities on Section 263 →

Recent GST High Court judgments

Search GST case law →