ACIT, CEN CIR-1,RANCHI, RANCHI vs. RAMANUJ SINGH, MADHYA PRADESH
What did the Tribunal hold?
The Tribunal is hearing appeals concerning additions made by the Assessing Officer. The assessee has not pressed one ground of appeal. The case involves unexplained cash and a property transaction.
What were the facts?
The assessee was intercepted with ₹ 19 lakhs cash at Ranchi airport, which he later claimed to have dumped. Investigations revealed the stated source of the cash was untraceable. The Assessing Officer added this amount as unexplained money.
What were the issues?
The primary issues revolve around the addition of unexplained cash found with the assessee and the source of funds for a property transaction. The Tribunal is also considering the admission of fresh evidence and procedural aspects by the lower appellate authority.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI
Before: SHRI PRADIP KUMAR CHOUBEY & SHRI RATNESH NANDAN SAHAY
Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
PER: RATNESH NANDAN SAHAY, A.M.
This appeal by the assessee and the cross appeal by the revenue are directed against the order of the learned Commissioner of Income Tax (Appeals), Patna-3, Patna [in short, the ld. CIT(A)] dated 19/03/2024 for the Assessment Year (AY) 2020-21. The assessee in his appeal, has raised following grounds of appeal:
"
Ld CIT(A) was not right in confirming the addition made
The order continues below.
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