INCOME TAX OFFICER, W-1(2), DIBRUGARH, DIBRUGARH, ASSAM vs. YADEK GADI, ARUNACHAL PRADESH

ITA 168/GTY/2024Status: DisposedITAT Guwahati10 August 20266 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal reversed the CIT(A)'s decision, holding that the cash deposits were not sufficiently supported by documentary evidence to be treated as business income. The additions made by the AO were confirmed.

What were the facts?

The Revenue appealed against the CIT(A)'s order which allowed relief on cash deposits treated as business income. The assessee, a Scheduled Tribe individual, claimed exemption under Section 10(26) for contract income earned in Arunachal Pradesh.

What were the issues?

Whether cash deposits in bank accounts can be treated as business income without adequate documentary evidence, and if income earned by a Scheduled Tribe individual in their home state is exempt.

Which sections of the Income-tax Act were involved?

Section 10(26),Section 44AD,Section 69,Section 69A,Section 147,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “DB” BENCH, GUWAHATI

Before: SHRI DUVVURU RL REDDY, VP & SHRI LAXMI PRASAD SAHU, AM

For Respondent: Shri Santosh Kumar Karnani, DR
Hearing: 23.07.2026Pronounced: 10.08.2026

Per Laxmi Prasad Sahu, AM:

This appeal is filed by the Revenue against the orders passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by the NFAC, Delhi [hereinafter referred to as “the Ld. CIT(A)] dated 21.06.2024, ITBA/NFAC/S/250/2024-25/1065901295(1). The Revenue has raised following grounds of appeal: Yadek Gadi; A.Y. 2017-18 “1. Under the facts and circumstances of the case, the Ld. CIT(A) has erred in allowing the relief to the assessee on account of cash deposit of Rs.79,44,000/- in bank account maintained with Punjab National Bank as business income without consideri

The order continues below.

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