ANJUM JAHAN,SAGAR vs. INCOME TAX OFFICER, SAGER

ITA 140/JAB/2025Status: DisposedITAT Jabalpur20 August 2026AY 2017-184 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the lower authorities failed to properly consider the documentary evidence provided by the assessee regarding the nature and movement of funds. The Tribunal directed the deletion of the addition.

What were the facts?

The assessee explained cash deposits of Rs. 10,18,000/- in her bank account as fees received from students, which were subsequently transferred to her husband's account and then to government/institutional accounts. The Assessing Officer made an addition of this amount as unexplained income.

What were the issues?

Whether the cash deposits in the assessee's bank account, explained as student fees and duly accounted for through subsequent transfers, constitute unexplained income. Whether the lower authorities properly appreciated the documentary evidence presented by the assessee.

Which sections of the Income-tax Act were involved?

Section 143(2)

AI-generated summary — verify with the full judgment below

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

Before: SHRI KUL BHARAT

For Appellant: Shri G. N. Purohit, Sr. Advocate, Smt Uma Parashar, Advocate
For Respondent: Shri N. M. Prasad, Sr. CIT(DR) - 1

PER KUL BHARAT, VICE PRESIDENT.:

This appeal, by the assessee, is directed against the order of the Learned Addl/Joint Commissioner of Income-tax (Appeals)- Aurangabad, dated 21.03.2025, pertaining to the assessment year 2017-18. The assessee has raised the following grounds of appeal: -

“1. The learned Additional/JCIT(A) has erred in law and on facts of the case in confirming the addition of Rs.10,18,000/- made by the Assessing Officer on account of cash deposits in bank account for students fees. The amount is not income of the assessee and cannot be subjected to tax. The entire addition should be quashed in toto

2.

The learned appellate authority has failed to allow the personal hearing to th

The order continues below.

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