YOGINI SURESHKUMAR SHUKLA,AHMEDABAD vs. INCOME TAX OFFICER WARD 3(3)(5) AHMEDABAD, AHEMDABAD

ITA 2650/AHD/2025Status: DisposedITAT Ahmedabad09 September 2026AY 2017-186 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessee's explanation for the cash deposits was acceptable, considering her status as a senior citizen and widow, supported by bank transactions and confirmations from her sons. The addition made by the Assessing Officer was deleted.

What were the facts?

The assessee, a senior citizen and widow, deposited Rs. 10,60,000/- in cash into her bank account during the demonetization period. The Assessing Officer treated this deposit as unexplained income. The assessee explained the source as cash withdrawals from a joint account after her husband's death, her own savings, and cash gifts from her sons.

What were the issues?

Whether the cash deposits made by the assessee during demonetization were unexplained income. Whether the tax rate and penalty proceedings initiated were justified.

Which sections of the Income-tax Act were involved?

Section 69A,Section 115BBE,Section 271AAC(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD

Before: SHRI NARENDRA PRASAD SINHA & SHRI SANJAY KUMAR

For Appellant: Ms. Vidhi V. Pandya, CA
For Respondent: Shri Rakesh Rathi, SR-DR
Hearing: 25.08.2026Pronounced: 09.09.2026

PER NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER:

This appeal is filed by the Assessee against the order of Addl/JCIT (Appeal)-1, Ludhiana [hereinafter referred to as “Addl. CIT(A)”] dated 18.11.2025 for the Assessment Year (A.Y.) 2017-18 in the proceeding u/s 143(3) of the Income Tax Act [hereinafter referred as “the Act”].

2.

The brief facts of the case are that the assessee had filed her return of income for A.Y. 2017-18 on 24.03.2018 declaring total income of Rs.2,67,040/-. The case was selected for scrutiny under CASS. In the course of assessment, the AO had noticed that assessee had made cash deposit of Rs.10,60,000/- in her bank account during the demonet

The order continues below.

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