KAMALESH MEGHRAJ RATHOD,RAJAHMUNDRY vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, RAJAHMUNDRY

ITA 463/VIZ/2025Status: DisposedITAT Visakhapatnam19 August 2026AY 2018-198 pages
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What did the Tribunal hold?

The Tribunal held that the selection of the assessee's case for scrutiny was contrary to CBDT guidelines as the conditions for exclusion were met. Consequently, the assessment order passed by the AO was quashed.

What were the facts?

A survey was conducted under Section 133A, revealing discrepancies in cash balance and stock. The assessee admitted additional income during the survey and filed a return declaring a higher income than the preceding year.

What were the issues?

Whether the selection of the assessee's case for scrutiny was valid as per CBDT guidelines, and whether the additions made towards cash balance discrepancies were justified.

Which sections of the Income-tax Act were involved?

Section 133A,Section 131,Section 115BBE

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Before: SHRI VIJAY PAL RAO, HON’BLE & SHRI MANJUNATHA G, HON’BLE

PER MANJUNATHA G, AM: This appeal is filed by the Assessee against the order of Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC) vide DIN: ITBA/NFAC/S/250/2025-26/1076759897(1) dated 06-Jun-2025 for the Assessment Year 2018-19. 2. The Assessee has raised the following grounds of appeal:

ITA 463/VIZ/2025 KAMALES

The order continues below.

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