JITENDRA KUMAR SHARMA,MAHADEV NAGAR SIRSI ROAD vs. ITOWD3(1),JPR, JAIPUR

ITA 294/JPR/2026Status: DisposedITAT Jaipur10 September 2026AY 2017-188 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the assessee's explanation was not supported by evidence, as there was no corresponding transfer of fees to the E-mitra in the bank account. The circuitous route of fee collection was also found to be illogical.

What were the facts?

The assessee deposited Rs. 16,68,290/- cash in his bank account, claiming it as business receipts taxed on a presumptive basis under Section 44AD. He explained that the amount represented fees collected from students, which he transferred to an E-mitra for the college, earning only commission.

What were the issues?

Whether the cash deposits in the bank account represented business receipts taxable on a presumptive basis or mere collection of fees to be transferred to a third party. Whether the assessee was eligible for presumptive taxation under Section 44AD for commission business.

Which sections of the Income-tax Act were involved?

Section 44AD,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES, “SMC” BENCH, JAIPUR

Hearing: 07.09.2026Pronounced: 10.09.2026

Per Annapurna Gupta, AM:- The present appeal has been filed by the assessee against the order passed by the Office of the Commissioner of Income Tax, Appeal Addl/JCIT(A), Mysore (hereinafter referred to as “Ld. CIT(A)”), dated 15.12.2025 under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”).

P a g e | 2 Jitendra Kumar Sharma

2.

The grounds raised read as under:-

1.

Ground No. 1 The Learned CIT (Appeal) erred in sustaining addition made by the Assessing Officer amounting Rs. 1430890 to the declared total income by not allowing computation made u/s44AD and estimating income on presumptions and assumptions

2.

The appellant craves leave to add, alter OR amend any of the grounds of appeal before OR at the time of hearing o

The order continues below.

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