SURENDRA KUMAR RAHANGDALE,SEONI vs. INCOME TAX OFFICER WARD, SEONI

ITA 125/JAB/2025Status: DisposedITAT Jabalpur20 August 2026AY 2017-184 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the impugned order and restored the assessment to the file of the Assessing Officer. The AO was directed to verify the assessee's claim and provide an adequate opportunity for explanation.

What were the facts?

The assessee's income was determined ex parte under section 144 of the Income Tax Act, 1961, at Rs. 21,07,820/-. The assessee claimed to be an agent of Bank of Maharashtra and that the added amounts belonged to the bank, not him.

What were the issues?

Whether the ex parte assessment was justified and if the assessee was denied a proper opportunity to present his case. The core issue was whether the cash deposits were the assessee's income or belonged to the bank he represented.

Which sections of the Income-tax Act were involved?

Section 144,Section 115BBE,Section 68,Section 69,Section 69A,Section 69B,Section 69C,Section 69D

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR BENCH “SMC”, JABALPUR

Before: SHRI KUL BHARAT

For Appellant: Shri Abhijeet Shrivastava, Advocate
For Respondent: Shri Rahul Padha, JC-2

PER KUL BHARAT, VICE PRESIDENT.:

This appeal, by the assessee, is directed against the order of the Learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi dated 18.03.2025 pertaining to the assessment year 2017-18. The assessee has raised the following grounds of appeal: -

“1. That learned Assessing office was not justified in upholding the order of the Ld. AO in view of the fact that the order passed u/s 144) was illegal, void and without juri iction.

2.

That learned NFaC on the facts and in the circumstances of the case, determination of income under s. 144 of the Act at Rs.21,07,820/-, as against the R

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 115BBE

All 8,662 judgments and leading authorities on Section 115BBE →

Recent GST High Court judgments

Search GST case law →