MANOJ MOHAN PRAJAPATI,RAJKOT vs. INCOME TAX OFFICER, WARD 1(1)(1), RAJKOT, RAJKOT

ITA 231/RJT/2026Status: DisposedITAT Rajkot09 September 2026AY 2019-204 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal noted the assessee's dispute and offer to pay 15% of the disputed amount. Considering the facts and the offer, the addition was restricted to 15% of Rs. 1,60,000/-, with the balance deleted.

What were the facts?

The Assessing Officer reopened the assessment based on information from a search and seizure action, alleging the assessee made an unexplained cash payment of Rs. 1,60,000/- for a shop. The assessee disputed the addition, but offered 15% of the amount to settle the matter.

What were the issues?

Whether the addition of unexplained cash investment is justified based on third-party information, and the extent to which the addition can be sustained.

Which sections of the Income-tax Act were involved?

Section 132,Section 147,Section 148,Section 142(1),Section 143(3),Section 144B,Section 69

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Rajkot Bench, Rajkot

Before: Dr. Arjun Lal Saini & Shri Sonjoy Sarma

For Appellant: Shri Sunny Mehta, Ld. AR
For Respondent: Shri Ganesh Iyer, Ld. Sr. DR
Hearing: 09/09/2026Pronounced: 09/09/2026

Per, Shri Sonjoy Sarma, JM: The above-captioned appeals have been filed by the same assessee for three different assessment years., against the orders of the Ld, CIT(A), NFAC, dated 19.01.2026. The respective appeals arise out of assessment orders passed under section 143(3) read with sections 147 and 144B of the Income-tax Act, 1961 ("the Act"). Since all three appeals are filed by the same assessee, arise from similar facts and circumstances, involve common

The order continues below.

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