SALAMA MAHMADSALIM DAFEDAR,BELGAUM vs. INCOME TAX OFFICER,WARD-2,BELGAUM, BELGAUM

ITA 106/PAN/2026Status: DisposedITAT Panaji03 September 2026AY 2017-185 pages

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Income Tax Appellate Tribunal, PANAJI BENCH “SMC”, PANAJI – VIRTUAL COURT

Before: SHRI MANISH BORAD & SHRI VINAY BHAMORE

For Appellant: Shri Pramod Vaidhya (Virtual)
For Respondent: Smt. Rijula Uniyal (Virtual)
Hearing: 08.06.2026Pronounced: 03.09.2026

PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 12.12.2025 passed by Ld. Addl./JCIT(A)-9, Mumbai [‘Ld. CIT(A)’] for the assessment year 2017-18. 2. The appellant has raised the following grounds of appeal :- “1. On the facts and circumstances of the case and in law the learned CIT(A) erred in confirming the order of A.O. u/s 143(3) of the Income Tax Act 1961 relating to an addition of Rs.11,21,090/- as unexplained cash deposits u/s 69A of the Act.

2

2.

The learned CIT(A) erred in not appreciating that the entire money represents proceeds of inheritance which is not taxable in the hands of the appellant. 3.

The order continues below.

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